S T A T E O F N E W Y O R K
________________________________________________________________________
6361
2023-2024 Regular Sessions
I N A S S E M B L Y
April 5, 2023
___________
Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Ways and Means
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.
LBD10433-01-3