Assembly Bill A723

2023-2024 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

Current 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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2023-A723 (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
2021-2022: A2301

2023-A723 (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.

2023-A723 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    723
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2023
                                ___________
 
 Introduced by M. of A. L. ROSENTHAL, BRONSON, SIMPSON -- Multi-Sponsored
   by  --  M.  of  A. GLICK -- 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 47 to read as follows:
   (47) 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.
                                                            LBD00952-01-3

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