S1988-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 14, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1988-2011 Memo

BILL NUMBER:S1988

TITLE OF BILL:
An act
to amend the tax law, in relation to eliminating sales tax on all
clothing and footwear

PURPOSE:
To eliminate the sales tax on all clothing and footwear.

SUMMARY OF PROVISIONS:
Section 1 amends �1115(a)(30) of the Tax Law to remove the current
limit of $110 per item in the clothing and footwear sales tax
exemption.

EXISTING LAW:
Currently, clothing and footwear up to a $110 limit per
item are exempted from sales tax.

JUSTIFICATION:
In 1998, New York provided a sales tax exemption for
clothing and footwear under $110 per item. This legislation would
remove this limit, making all clothing and footwear exempt from sales
tax and helping to ensure New York's competitiveness with respect to
neighboring states which do not impose sales tax on clothing and
footwear.

LEGISLATIVE HISTORY:
2007-2008: S.3767 - Referred to Investigations & Government Operations
2009-2010: S.2196 - Referred to Investigations & Government Operations

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on the same date as the reversion of
paragraph 30 of  subdivision (a) of section 1115 of
the tax law as provided in section 6 of part GG of chapter 57
of the laws of 2010, as amended.

S1988-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         1988
 2011-2012 Regular Sessions
 I N  SENATE
 January 14, 2011
 
 Introduced  by  Sens. GOLDEN, DeFRANCISCO, GRISANTI, JOHNSON, LAVALLE -
 read twice and ordered printed, and when printed to  be  committed  to
 the Committee on Investigations and Government Operations
 

AN ACT to amend the tax law, in relation to eliminating sales tax on all
 clothing and footwear
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. Paragraph 30 of subdivision (a) of section 1115 of the  tax
 law,  as  amended  by  section 84 of part A of chapter 56 of the laws of
 1998, is amended to read as follows:

 (30) Clothing and footwear [for which  the  receipt  or  consideration
 given or contracted to be given is less than one hundred ten dollars per
 article of clothing, per pair of shoes or other articles of footwear] or
 [per] AN item used or consumed to make or repair such clothing and which
 becomes a physical component part of such clothing.
 

S  2.  This act shall take effect on the same date as the reversion of
 paragraph 30 of subdivision (a) of  section  1115  of  the  tax  law  as
 provided  in  section 6 of part GG of chapter 57 of the laws of 2010, as
 amended.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04614-01-1

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