Assembly Bill A6361

2023-2024 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

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-A6361 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2023-A6361 (ACTIVE) - Summary

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

2023-A6361 (ACTIVE) - Bill Text download pdf 

                             
                     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

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.