S T A T E   O F   N E W   Y O R K
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                                  4808

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 27, 2011
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to sales tax  on  clothing  and
  footwear in cities with a population of one million or more

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Subparagraph (i) of paragraph 30  of  subdivision  (a)  of
section 1115 of the tax law, as amended by section 1 of part GG of chap-
ter 57 of the laws of 2010, is amended to read as follows:
  (i) For purposes of the taxes imposed by sections eleven hundred five,
eleven  hundred  nine,  and  eleven hundred ten of this article, and for
purposes only of taxes imposed by a county,  city,  or  school  district
pursuant  to  the  authority of subpart B of part one of article twenty-
nine of this chapter that elects the exemption described in this subpar-
agraph, for the period commencing April first, two thousand eleven,  and
ending  March  thirty-first,  two thousand twelve, clothing and footwear
for which the receipt or consideration given or contracted to  be  given
is  less  than  fifty-five  dollars per article of clothing, per pair of
shoes or other articles of footwear or per item used or consumed to make
or repair such clothing and which becomes a physical component  part  of
such  clothing;  PROVIDED,  HOWEVER, THAT IN A CITY WITH A POPULATION OF
ONE MILLION OR MORE ALL CLOTHING AND FOOTWEAR AND ITEMS USED OR CONSUMED
TO MAKE OR REPAIR SUCH CLOTHING AND WHICH BECOMES A  PHYSICAL  COMPONENT
PART  OF SUCH CLOTHING REGARDLESS OF COST SHALL BE EXEMPT FROM THE TAXES
IMPOSED BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN  OF  THIS
ARTICLE.
  S  2.  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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03778-01-1

              

S. 4808                             2

  (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 item used or consumed to make or  repair  such  clothing  and  which
becomes  a  physical component part of such clothing; PROVIDED, HOWEVER,
THAT IN A CITY WITH A POPULATION OF ONE MILLION OR MORE ALL CLOTHING AND
FOOTWEAR AND ITEMS USED OR CONSUMED TO MAKE OR REPAIR SUCH CLOTHING  AND
WHICH  BECOMES  A PHYSICAL COMPONENT PART OF SUCH CLOTHING REGARDLESS OF
COST SHALL BE EXEMPT  FROM  THE  TAXES  IMPOSED  UNDER  SECTIONS  ELEVEN
HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S  3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become  a  law,  provided  that  the
amendments to paragraph 30 of subdivision (a) of section 1115 of the tax
law, made by section one of this act, shall be subject to the expiration
and  reversion  of  such  paragraph  pursuant to section 6 of part GG of
chapter 57 of the laws of 2010, as amended,  when  upon  such  date  the
provisions of section two of this act shall take effect.