Senate Bill S340

2021-2022 Legislative Session

Exempts protective face masks or shields worn to help slow the spread of the novel coronavirus (COVID-19) from sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-S340 (ACTIVE) - Details

See Assembly Version of this Bill:
A2120
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8715, A10753
2023-2024: S6423

2021-S340 (ACTIVE) - Summary

Exempts protective face masks or shields worn to help slow the spread of the novel coronavirus (COVID-19) from sales and compensating use taxes.

2021-S340 (ACTIVE) - Sponsor Memo

2021-S340 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    340
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen. PERSAUD -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to  exempting  protective  face
   masks or shields worn to help slow the spread of the novel coronavirus
   (COVID-19) from sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 4-a to read as follows:
   (4-A)  PROTECTIVE FACE MASKS OR SHIELDS THAT ARE WORN TO HELP SLOW THE
 SPREAD OF THE NOVEL CORONAVIRUS (COVID-19),  INCLUDING  SURGICAL  MASKS,
 CLOTH,  PAPER  OR  PLASTIC MASKS, DISPOSABLE OR REUSABLE MASKS, AND FACE
 SHIELDS DESIGNED TO PROTECT THE WEARER AGAINST INFECTION  FROM  AIRBORNE
 DROPLETS.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty days  after  this  act  shall  have
 become  law  and  shall  apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01181-01-1

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