Assembly Bill A4156

2015-2016 Legislative Session

Eliminates sales tax on clothing and footwear regardless of cost

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2015-A4156 (ACTIVE) - Details

See Senate Version of this Bill:
S1075
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2196
2011-2012: S1988
2013-2014: A7941, S4420
2017-2018: A601, S1501
2019-2020: A4713

2015-A4156 (ACTIVE) - Summary

Eliminates sales tax on clothing and footwear regardless of cost.

2015-A4156 (ACTIVE) - Bill Text download pdf 

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

                                  4156

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 29, 2015
                               ___________

Introduced  by  M.  of  A.  MALLIOTAKIS -- read once and referred to the
  Committee on Ways and Means

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 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  sixty  days after this act shall have
become a law and shall apply in accordance with the applicable  transac-
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 adopt and  amend  any
rules  or  regulations  and  issue  any procedure, forms or instructions
necessary to implement this act on its effective date.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02264-01-5

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