S T A T E O F N E W Y O R K
________________________________________________________________________
1207
2023-2024 Regular Sessions
I N S E N A T E
January 10, 2023
___________
Introduced by Sens. PERSAUD, MYRIE, RAMOS -- read twice and ordered
printed, and when printed to be committed to the Committee on Budget
and Revenue
AN ACT to amend the tax law, in relation to exempting certain over the
counter family planning supplies from sales and compensating 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) OVER THE COUNTER FAMILY PLANNING SUPPLIES. FOR PURPOSES OF THIS
SUBDIVISION, "OVER THE COUNTER FAMILY PLANNING SUPPLIES" SHALL MEAN
ITEMS THAT CAN BE PURCHASED IN A STORE WITHOUT A PRESCRIPTION THAT
PREVENT PREGNANCY OR PROVIDE PROTECTION AGAINST SEXUALLY TRANSMITTED
INFECTIONS.
§ 2. This act shall take effect on the first day of the sales tax
quarterly period, as defined pursuant to subdivision (b) of section 1136
of the tax law, that begins after the ninetieth day after the date this
act shall have become a law and shall apply to sales made on or after
such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02590-01-3