NY State Senate Bill 2021-S6136A

Senate Bill S6136A

2021-2022 Legislative Session

Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 17, 2022	print number 6136a
May 17, 2022	amend (t) and recommit to budget and revenue
Jan 05, 2022	referred to budget and revenue
Apr 12, 2021	referred to budget and revenue

Bill Amendments

Original

A (Active)

2021-S6136 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S5524
2017-2018: S644
2019-2020: S635

2021-S6136 - Summary

Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.

2021-S6136 - Sponsor Memo

                                
 
BILL NUMBER: S6136

SPONSOR: BOYLE
 
TITLE OF BILL:

An act to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for toilet paper and toilet tissue sold for
household use, and incontinence products

 
PURPOSE OR GENERAL IDEA OF BILL:

To exempt toilet paper and toilet tissue for household use and inconti-
nence products from sales and use tax.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes toilet paper and tissue for household
use, and incontinence products from sales and use taxes.

Section 2. Establishes effective date.

 
JUSTIFICATION:

Tangible products and services are subject to taxation in New York State
unless specifically excluded. Demand for hygiene products such as toilet
paper and incontinence products are very inelastic and therefore it
typically puts a greater burden on the economically disadvantaged. Since
these items are not optional products it should not be subject to taxa-
tion.

There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities.  According
to the New York State Department of Taxation and Finance's Tax Bulletin
Sales and Use Tax TBST-193, other medicinal products used internally or
externally by humans for the preservation of health and products that
are intended to affect the structure or a function of the human body,
are also exempt from sales tax. Products which were not originally
considered drugs or medications but are now tax exempt include items
such as sunscreen, lip balm, and acne preparations.

Toilet paper and incontinence products are vital products that help
maintain personal hygiene and health and should be included on this
list. Removing sales tax from these items would alleviate a tax burden
that all New Yorkers face and make it easier to afford a necessary prod-
uct that is fundamental to personal hygiene and health.  Of the states
that have a sales and use tax, two states, New Jersey and Pennsylvania,
have already removed the tax on toilet paper.

 
PRIOR LEGISLATIVE HISTORY:

2020: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means
2019: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means
2018: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means
2017: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means
2016: S. 5524-B- Recommitted to Investigations and Government Operations
/ A. 7654-B-Recommitted to Ways and Means
2015: S. S. 5524-B- Recommitted to Investigations and Government Oper-
ations / A. 7654-B-Recommitted to Ways and Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January on the next succeed-
ing the date on which it shall have become law.

2021-S6136 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6136
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 12, 2021
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- 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 granting a sales and compen-
   sating use tax exemption for toilet paper and toilet tissue  sold  for
   household use, and incontinence products

   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 two new paragraphs 46 and 47 to read as follows:
   (46) TOILET PAPER AND TOILET TISSUE FOR HOUSEHOLD USE.
   (47) INCONTINENCE PRODUCTS.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.
 
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09828-01-1

2021-S6136A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S5524
2017-2018: S644
2019-2020: S635

2021-S6136A (ACTIVE) - Summary

Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.

2021-S6136A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6136A

SPONSOR: BOYLE
 
TITLE OF BILL:

An act to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for certain taxpayers for toilet paper and
toilet tissue sold for household use, and incontinence products

 
PURPOSE OR GENERAL IDEA OF BILL:

To exempt toilet paper and toilet tissue for household use and inconti-
nence products from sales and use tax.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes toilet paper and tissue for household
use, and incontinence products from sales and use taxes.

Section 2. Establishes effective date.

 
JUSTIFICATION:

Tangible products and services are subject to taxation in New York State
unless specifically excluded. Demand for hygiene products such as toilet
paper and incontinence products are very inelastic and therefore it
typically puts a greater burden on the economically disadvantaged. Since
these items are not optional products it should not be subject to taxa-
tion.

There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities.  According
to the New York State Department of Taxation and Finance's Tax Bulletin
Sales and Use Tax TBST-193, other medicinal products used internally or
externally by humans for the preservation of health and products that
are intended to affect the structure or a function of the human body,
are also exempt from sales tax. Products which were not originally
considered drugs or medications but are now tax exempt include items
such as sunscreen, lip balm, and acne preparations.

Toilet paper and incontinence products are vital products that help
maintain personal hygiene and health and should be included on this
list. Removing sales tax from these items would alleviate a tax burden
that all New Yorkers face and make it easier to afford a necessary prod-
uct that is fundamental to personal hygiene and health.  Of the states
that have a sales and use tax, two states, New Jersey and Pennsylvania,
have already removed the tax on toilet paper.

 
PRIOR LEGISLATIVE HISTORY:

2020: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means

2019: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means

2018: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means
2017: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means

2016: S. 5524-B- Recommitted to Investigations and Government Operations
/ A. 7654-B-Recommitted to Ways and Means

2015: S. S. 5524-B- Recommitted to Investigations and Government Oper-
ations / A. 7654-B-Recommitted to Ways and Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January on the next succeed-
ing the date on which it shall have become law.

2021-S6136A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6136--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 12, 2021
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   recommitted  to the Committee on Budget and Revenue in accordance with
   Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to granting a sales and compen-
   sating  use  tax  exemption for certain taxpayers for toilet paper and
   toilet tissue sold for household use, and incontinence products
 
   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 two new paragraphs 47 and 48 to read as follows:
   (47) (A) TOILET PAPER AND TOILET TISSUE FOR HOUSEHOLD USE PURCHASED BY
 AN ELIGIBLE PERSON AS DEFINED IN SUBPARAGRAPH (B) OF THIS PARAGRAPH.
   (B) FOR THE PURPOSES OF THIS PARAGRAPH, "ELIGIBLE PERSON" SHALL MEAN A
 PERSON WHO IS A RECIPIENT OF BENEFITS UNDER THE  SUPPLEMENTAL  NUTRITION
 ASSISTANCE PROGRAM PURSUANT TO ARTICLE THREE OF THE SOCIAL SERVICES LAW.
   (C)  TO RECEIVE THE EXEMPTION UNDER THIS PARAGRAPH, AN ELIGIBLE PERSON
 SHALL PRESENT TO THE VENDOR VENDOR A VALID ELECTRONIC  BENEFIT  TRANSFER
 CARD  OR  COMMON  BENEFIT  IDENTIFICATION  CARD  ISSUED BY THE OFFICE OF
 TEMPORARY AND DISABILITY ASSISTANCE AS PROOF OF SUCH ELIGIBILITY.
   (48) INCONTINENCE PRODUCTS PROVIDED SUCH PRODUCTS ARE PURCHASED BY  AN
 ELIGIBLE  PERSON AS DEFINED IN PARAGRAPH FORTY-SEVEN OF THIS SUBDIVISION
 AND SUBJECT TO THE REQUIREMENTS SET FORTH IN SUBPARAGRAPH  (C)  OF  SUCH
 PARAGRAPH;  TO  THE  EXTENT SUCH PRODUCTS ARE NOT OTHERWISE EXEMPT UNDER
 PARAGRAPH THREE OF THIS SUBDIVISION.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09828-03-2

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