NY State Senate Bill 2021-S5639

Senate Bill S5639

2021-2022 Legislative Session

Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Mar 15, 2021	referred to budget and revenue

2021-S5639 (ACTIVE) - Details

See Assembly Version of this Bill:: A2141
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S8732, A10570
2023-2024: S7156, A2844

2021-S5639 (ACTIVE) - Summary

Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

2021-S5639 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5639

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting the sale of cloth
face coverings used to prevent the spread of the novel coronavirus,
COVID-19 from sales and use taxes

 
PURPOSE OR GENERAL IDEA OF BILL:

To provide financial relief to those New Yorkers who are responsibly
heeding the advice of health care experts to help combat the spread of
COVID-19 by wearing a facecovering in public.

 
SUMMARY OF PROVISIONS:

Section 1. Adds a new paragraph 46 to subdivision (a) of section 1115 of
the tax law to provide a sales tax exemption for the purchase of cloth
face coverings used to prevent the spread of COVID-19; defines the term
"cloth face coverings."

Section 2. Sets out the effective date.

 
JUSTIFICATION:

As confirmed cases of COVID-19 continue to rise, the Centers for Disease
Control and Prevention (CDC), the New York State Department of Health
(DOH), and health experts across the country continue to recommend that
everyone wear a cloth mask when they go out in public to help combat the
spread of the novel coronavirus. Because a significant portion of indi-
viduals with coronavirus are asymptomatic and can transmit the virus to
others before showing symptoms, face coverings are an effective means to
prevent transmission. In the interest of public health, this legislation
will help increase the portion of the population who wear face coverings
in public by exempting the purchase of face coverings from sales and use
taxes, which can serve as a financial barrier for countless New Yorkers.
By exempting face coverings from sales and use taxes, more New Yorkers
will be able to acquire these essential products and help our state
continue to reduce the spread of COVID-19.

 
PRIOR LEGISLATIVE HISTORY:

2019-20: S.8732 - Referred to Rules

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period next commencing at least 90 days after this act shall have become
a law.

2021-S5639 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5639
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting the sale of  cloth
   face  coverings  used  to prevent the spread of the novel coronavirus,
   COVID-19 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) CLOTH FACE COVERINGS USED TO PREVENT  THE  SPREAD  OF  THE  NOVEL
 CORONAVIRUS,  COVID-19.  FOR  THE  PURPOSES  OF THIS PARAGRAPH, THE TERM
 "CLOTH FACE COVERINGS" SHALL MEAN ANY  MATERIAL  MANUFACTURED  WITH  THE
 INTENT OF COVERING THE NOSE AND MOUTH THAT CAN BE SECURED TO THE HEAD OR
 EARS WITH TIES OR STRAPS.
   §  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.
                                                            LBD04940-01-1

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