NY State Senate Bill 2023-S7156

Senate Bill S7156

2023-2024 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

Current Bill Status - In Senate Committee Energy And Telecommunications 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 03, 2024	referred to energy and telecommunications
May 18, 2023	referred to energy and telecommunications

2023-S7156 (ACTIVE) - Details

See Assembly Version of this Bill:: A2844
Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S8732, A10570
2021-2022: S5639, A2141

2023-S7156 (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.

2023-S7156 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7156

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 face covering in public.

 
SUMMARY OF PROVISIONS:

Section 1: Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 47.

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:

2021-22: S5639 - Referred to Budget and Revenue

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.

2023-S7156 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7156
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 18, 2023
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on  Energy  and  Telecommuni-
   cations
 
 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 47 to read as follows:
   (47)  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.
                                                            LBD02957-01-3

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