Senate Bill S6423

2023-2024 Legislative Session

Exempts protective face masks or shields worn to help slow the spread of airborne diseases from sales and compensating use taxes

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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

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2023-S6423 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8715
2021-2022: S340

2023-S6423 (ACTIVE) - Summary

Exempts protective face masks or shields worn to help slow the spread of airborne diseases from sales and compensating use taxes.

2023-S6423 (ACTIVE) - Sponsor Memo

2023-S6423 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6423
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 19, 2023
                                ___________
 
 Introduced  by  Sen. PERSAUD -- 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  protective  face
   masks  or  shields  worn  to help slow the spread of airborne diseases
   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 4-a to read as follows:
   (4-A) PROTECTIVE FACE MASKS OR SHIELDS THAT ARE WORN TO HELP SLOW  THE
 SPREAD  OF  AIRBORNE DISEASES, INCLUDING SURGICAL MASKS, CLOTH, PAPER OR
 PLASTIC MASKS, DISPOSABLE OR REUSABLE MASKS, AND FACE  SHIELDS  DESIGNED
 TO PROTECT THE WEARER AGAINST INFECTION FROM AIRBORNE DROPLETS.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty days  after  this  act  shall  have
 become  law  and  shall  apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10879-01-3

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