Assembly Bill A2301

2021-2022 Legislative Session

Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors from sales and use taxes

download bill text pdf

Sponsored By

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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2021-A2301 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A2111
2011-2012: A5380
2013-2014: A987
2015-2016: A590
2017-2018: A3217
2019-2020: A1229
2023-2024: A723

2021-A2301 (ACTIVE) - Summary

Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.

2021-A2301 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2301
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2021
                                ___________
 
 Introduced  by  M. of A. L. ROSENTHAL, BRONSON, MONTESANO -- Multi-Spon-
   sored by -- M. of A. GLICK, PERRY -- read once  and  referred  to  the
   Committee on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to exempting the sale of fire
   extinguishers, smoke alarms, heat sensors and carbon  monoxide  detec-
   tors for residential use 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 a new paragraph 46 to read as follows:
   (46)  FIRE EXTINGUISHERS, SMOKE ALARMS, HEAT SENSORS AND CARBON MONOX-
 IDE DETECTORS FOR RESIDENTIAL USE ONLY.
   § 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,  next  commencing  at  least 90 days after 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.
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00860-01-1

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