Assembly Bill A4713

2019-2020 Legislative Session

Relates to eliminating 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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2019-A4713 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: A7941
2015-2016: A4156
2017-2018: A601

2019-A4713 (ACTIVE) - Summary

Eliminates sales tax on clothing and footwear regardless of cost.

2019-A4713 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4713
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 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.
   § 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.  Effective
 immediately, the addition, amendment and/or repeal of any rule or  regu-
 lation  necessary  for  the  implementation of this act on its effective
 date are authorized and directed to be made and completed on  or  before
 such effective date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08620-01-9

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