Assembly Bill A597

2023-2024 Legislative Session

Restricts sales tax exemptions on fur-bearing articles of clothing or footwear

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2023-A597 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A6783
2017-2018: A3828
2019-2020: A519
2021-2022: A573

2023-A597 (ACTIVE) - Summary

Restricts sales tax exemptions on fur-bearing articles of clothing or footwear.

2023-A597 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    597
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2023
                                ___________
 
 Introduced  by  M.  of  A. L. ROSENTHAL -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax  law,  in  relation  to  restricting  sales  tax
   exemptions on fur-bearing articles of clothing or footwear
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 15 of subdivision (b) of section 1101 of the  tax
 law,  as  amended  by  section 77 of part A of chapter 56 of the laws of
 1998, is amended to read as follows:
   (15) Clothing and footwear. (i) Clothing and footwear to  be  worn  by
 human  beings,  but  not including costumes [or], rented formal wear, OR
 FUR-BEARING  CLOTHING  OR  FOOTWEAR,  and  (ii)  fabric,  thread,  yarn,
 buttons, snaps, hooks, zippers and like items which are used or consumed
 to  make  or  repair  such  clothing (other than such costumes or rented
 formal wear) and which become a physical component part of  such  cloth-
 ing,  but  not  including such items made from pearls, precious or semi-
 precious stones, jewels or metals, or imitations thereof, OR FUR.
   § 2. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the thirtieth day after it shall have become a law.
 Provided, however that the commissioner of taxation  and  finance  shall
 take  any  action necessary for the timely implementation of this act on
 or before 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.
                                                            LBD00769-01-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.