NY State Senate Bill 2015-S1075

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to investigations and government operations
Jan 08, 2015	referred to investigations and government operations

2015-S1075 (ACTIVE) - Details

See Assembly Version of this Bill:: A4156
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2196
2011-2012: S1988
2013-2014: S4420, A7941
2017-2018: S1501, A601
2019-2020: A4713

2015-S1075 (ACTIVE) - Summary

Eliminates sales tax on clothing and footwear regardless of cost.

2015-S1075 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1075

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 of the bill amends Tax Law section 1115(a)(30) of the to
remove the clothing and footwear sales tax exemption limit of $110 per
item and to exempt all sales of clothing and footwear.

Section two provides that this act shall take effect on the first day
of a sales tax quarterly period, as described in subdivision (b) of
section 1136 of the tax law, next commencing at least sixty days after
this act shall have become law and shall apply in accordance with the
applicable transitional provisions of sections 1106 and 1217 of the
tax law.

EXISTING LAW:

Currently, clothing and footwear up to a $110 limit per item are
exempt from the 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 the sales tax.
Removing this limit will help ensure New York's competitiveness with
respect to neighboring states that do not impose sales tax on clothing
and footwear.

LEGISLATIVE HISTORY:

2013-4: S.4423 - Referred to Investigations & Government Operations
both years
2011-2: S.1988 - Referred to Investigations & Government Operations
both years
2010: S.2196 - Reported to Finance
2009: S.2196 - Referred to Investigations & Government Operations
2007-2008: S.3767 - Referred to Investigations & Government Operations
both years

FISCAL IMPLICATIONS:

To be determined

EFFECTIVE DATE:

This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax


law, next commencing at least sixty days after this act shall have
become law and shall apply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law.

2015-S1075 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1075

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 8, 2015
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment 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 first day of a sales tax  quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law,  next  commencing  at  least  sixty  days after this act shall have
become a law and shall apply in accordance with the applicable  transac-
tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to adopt and  amend  any
rules  or  regulations  and  issue  any procedure, forms or instructions
necessary to implement this act on its effective date.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02264-01-5

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Senate Bill S1075

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2015-S1075 (ACTIVE) - Details

2015-S1075 (ACTIVE) - Summary

2015-S1075 (ACTIVE) - Sponsor Memo

2015-S1075 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1075

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Sponsored By

Martin J. Golden

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2015-S1075 (ACTIVE) - Details

2015-S1075 (ACTIVE) - Summary

2015-S1075 (ACTIVE) - Sponsor Memo

2015-S1075 (ACTIVE) - Bill Text download pdf

Comments