S T A T E O F N E W Y O R K
________________________________________________________________________
8429
2023-2024 Regular Sessions
I N A S S E M B L Y
December 29, 2023
___________
Introduced by M. of A. BRAUNSTEIN -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain dry clean-
ing equipment or machinery certified by the department of environ-
mental conservation 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) EQUIPMENT OR MACHINERY CERTIFIED BY THE DEPARTMENT OF ENVIRON-
MENTAL CONSERVATION, PURSUANT TO REGULATIONS PROMULGATED BY SUCH DEPART-
MENT, FOR POLLUTION PREVENTION OR CONTROL WHICH, FOR PURPOSES OF THIS
PARAGRAPH, SHALL MEAN ANY PROCESS, FACILITY, DEVICE, FIXTURE, EQUIPMENT
OR MACHINERY USED PRIMARILY FOR THE CONTROL, PREVENTION OR ABATEMENT OF
POLLUTION OR CONTAMINANTS FROM THE OPERATION OF A DRY CLEANING PLANT,
INCLUDING ANY STRUCTURE, MACHINERY OR EQUIPMENT INSTALLED IN THE RECON-
STRUCTION OR REPLACEMENT OF SUCH PROCESS, FACILITY, DEVICE, FIXTURE,
EQUIPMENT OR MACHINERY. THIS PARAGRAPH SHALL APPLY ONLY TO PROFESSIONAL
CLEANING SYSTEMS THAT DO NOT RELY ON EPA CLASSIFIED HAZARDOUS AIR POLLU-
TANTS AND QUALIFY FOR OR ARE EXEMPT FROM AIR FACILITY REGISTRATION WITH
THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION.
§ 2. This act shall take effect on the first day of the sales tax
quarterly period, as designated in subdivision (b) of section 1136 of
the tax law, next commencing after this act shall have become a law and
shall apply to sales made on or after the effective date of this act.
Effective immediately, the addition, amendment and/or repeal of any rule
or regulation necessary for the implementation of this act on its effec-
tive date are authorized to be made and completed on or before such
effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05584-01-3