Senate Bill S1322

2019-2020 Legislative Session

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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-S1322 (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S4773
2017-2018: S951

2019-S1322 (ACTIVE) - Summary

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax.

2019-S1322 (ACTIVE) - Sponsor Memo

2019-S1322 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1322
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2019
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Finance
 
 AN ACT to amend the tax law, in relation to exemptions  from  sales  and
   use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding four new paragraphs 45, 46, 47 and 48 to read as follows:
   (45)  BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS
 SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
 COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
 ANT  TO  SECTION  TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC
 LAW.
   (46) MOTORCYCLE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  MOTORCYCLE
 HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
 PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND  TRAFFIC
 LAW.
   (47)  SNOWMOBILE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE
 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS,  RECREATION  AND
 HISTORIC  PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING
 STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
 AND HISTORIC PRESERVATION LAW.
   (48) EQUESTRIAN HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  EQUESTRIAN
 HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
 PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
 LAW.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  beginning at least 90 days after the date this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.

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