Assembly Bill A2844

2023-2024 Legislative Session

Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2023-A2844 (ACTIVE) - Details

See Senate Version of this Bill:
S7156
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A10570, S8732
2021-2022: A2141, S5639

2023-A2844 (ACTIVE) - Summary

Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

2023-A2844 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2844
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2023
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting the sale of  cloth
   face  coverings  used  to prevent the spread of the novel coronavirus,
   COVID-19 from sales and 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 47 to read as follows:
   (47) CLOTH FACE COVERINGS USED TO PREVENT  THE  SPREAD  OF  THE  NOVEL
 CORONAVIRUS,  COVID-19.  FOR  THE  PURPOSES  OF THIS PARAGRAPH, THE TERM
 "CLOTH FACE COVERINGS" SHALL MEAN ANY  MATERIAL  MANUFACTURED  WITH  THE
 INTENT OF COVERING THE NOSE AND MOUTH THAT CAN BE SECURED TO THE HEAD OR
 EARS WITH TIES OR STRAPS.
   §  2.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, next commencing at least 90 days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02957-01-3

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