Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 04, 2012 |
referred to investigations and government operations |
Jan 14, 2011 |
referred to investigations and government operations |
Senate Bill S1988
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
co-Sponsors
(R, C, IP) Senate District
(R, IP) Senate District
(R, C, IP) Senate District
(R) Senate District
2011-S1988 (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S2196
2013-2014: S4420
2015-2016: S1075
2017-2018: S1501
2011-S1988 (ACTIVE) - Sponsor Memo
BILL NUMBER:S1988 TITLE OF BILL: An act to amend the tax law, in relation to eliminating sales tax on all clothing and footwear PURPOSE: To eliminate the sales tax on all clothing and footwear. SUMMARY OF PROVISIONS: Section 1 amends §1115(a)(30) of the Tax Law to remove the current limit of $110 per item in the clothing and footwear sales tax exemption. EXISTING LAW: Currently, clothing and footwear up to a $110 limit per item are exempted from sales tax. JUSTIFICATION: In 1998, New York provided a sales tax exemption for clothing and footwear under $110 per item. This legislation would remove this limit, making all clothing and footwear exempt from sales tax and helping to ensure New York's competitiveness with respect to neighboring states which do not impose sales tax on clothing and footwear.
2011-S1988 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1988 2011-2012 Regular Sessions I N S E N A T E January 14, 2011 ___________ Introduced by Sens. GOLDEN, DeFRANCISCO, GRISANTI, JOHNSON, LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to eliminating sales tax on all clothing and footwear THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 30 of subdivision (a) of section 1115 of the tax law, as amended by section 84 of part A of chapter 56 of the laws of 1998, is amended to read as follows: (30) Clothing and footwear [for which the receipt or consideration given or contracted to be given is less than one hundred ten dollars per article of clothing, per pair of shoes or other articles of footwear] or [per] AN item used or consumed to make or repair such clothing and which becomes a physical component part of such clothing. S 2. This act shall take effect on the same date as the reversion of paragraph 30 of subdivision (a) of section 1115 of the tax law as provided in section 6 of part GG of chapter 57 of the laws of 2010, as amended. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04614-01-1
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