BILL NUMBER:  S7838

 TITLE OF BILL :

An act to amend the tax law, in relation to exempting certain basic
necessities from sales and use taxes

 PURPOSE :

To provide a state sales and compensating use tax exemption for
feminine hygiene products such as sanitary napkins, tampons and panty
liners.

 SUMMARY OF PROVISIONS :

Section 1: Amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 3-a to add feminine hygiene products including,
but not limited to, sanitary napkins, tampons and panty liners to the
list of exemptions from taxes on retail sales and compensating use
taxes.

Section 2: Provides the effective date.

 EXISTING LAW :

Medicine, medical equipment, supplies to correct or alleviate physical
              

incapacity, and products consumed by humans for the preservation of
health are included in the list of items exempt from the sales and use
tax, however cosmetics and toilet articles are explicitly excluded
from the list unless they contain medicinal ingredients.

 JUSTIFICATION :

Several states, including Maryland, Massachusetts, Minnesota, New
Jersey, and Pennsylvania, have already passed similar legislation to
exempt feminine hygiene products from their sales tax. Some view a tax
on such products as a "tax on women" since it is undeniably a
necessity for women. It is an oversight to exclude other products
which are intended to promote the health of citizens from a sales and
use tax while at the same time imposing a tax on feminine hygiene
products, a basic necessity, and this bill would correct that.

 LEGISLATIVE HISTORY :

New Bill.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect on the first day of a sales tax quarterly
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 comply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law;
provided, further, 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.