BILL NUMBER: S6149               Revised 01/17/18

SPONSOR: LANZA
 
TITLE OF BILL:

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

 
PURPOSE:

Relates to exempting clothing and footwear sold in New York City from
all sales taxes.

 
SUMMARY OF PROVISIONS:

Section 1. Paragraph 30 of subsection (a) of section 1115 of the tax
law, as amended by section 1 of part GG of chapter 57 of the laws of
2010, 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 arti-
              

cle 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 section one thousand one
hundred five and one thousand one hundred ten of this article.

§ 2. Subdivision (a) of section 11-2006 of the administrative code of
the city of New York is amended by adding a new paragraph 16 to read as
follows:

(16) All clothing and footwear and items used or consumed to make or
repair such clothing and which become a physical component part of such
clothing.

 
JUSTIFICATION:

If we were to take off sales taxes on clothing and footwear, we would be
able to bring more consumer spending to the state of New York, instead
of our neighboring states.

 
LEGISLATIVE HISTORY:

2017: S.6149 - Referred to Investigations & Government Operations
2016: S.4574 - Reported to Finance
2015: S.4574 - Referred to Investigations
2014: S.2297 - Referred to Investigations / A.5335 - Held for consider-
ation
2013: S.2297 - Referred to Investigations / A.5335 - Referred to W&M
2012: S.4808 - Referred to Investigations / A.5788 - Referred to W&M
2011: S.4808 - Referred to Investigations / A.5788- Referred to W&M
2010: S.0813 - Referred to Investigations / A.3527- Held for consider-
ation
2008: S.6959 - Referred to Investigations / A.7581- Referred to W&M
2007: A.7561 - Referred to W&M
2006: A.5908 - Referred to W&M
 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect the first of January next Succeeding the date
on which shall have become a law.