S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7156
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 18, 2023
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on  Energy  and  Telecommuni-
   cations
 
 AN  ACT to amend the tax law, in relation to exempting the sale of cloth
   face coverings used to prevent the spread of  the  novel  coronavirus,
   COVID-19 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)  CLOTH  FACE  COVERINGS  USED  TO PREVENT THE SPREAD OF THE NOVEL
 CORONAVIRUS, COVID-19. FOR THE PURPOSES  OF  THIS  PARAGRAPH,  THE  TERM
 "CLOTH  FACE  COVERINGS"  SHALL  MEAN ANY MATERIAL MANUFACTURED WITH THE
 INTENT OF COVERING THE NOSE AND MOUTH THAT CAN BE SECURED TO THE HEAD OR
 EARS WITH TIES OR STRAPS.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  next  commencing  at  least 90 days after this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02957-01-3