Bill S2297-2013

Relates to exempting clothing and footwear sold in New York city from all sales taxes

Exempts clothing and footwear sold in New York city from all state and local sales taxes.

Details

Actions

  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 15, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S2297

TITLE OF BILL: An act to amend the tax law, in relation to sales tax on clothing and footwear in cities with a population of one million or more

PURPOSE: Relates to exempting clothing and footwear sold in New York City from all sales taxes.

SUMMARY OF PROVISIONS:

Section 1. Paragraph 30 of subsection (a) of section 1115 of the tax law, as amended by section 1 of part GG of chapter 57 of the laws of 2010, 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 item used or consumed to make or repair such clothing and which becomes a physical component part of such clothing, provided, however, that in a city with a population of one million or more all clothing and footwear and items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing regardless of cost shall be exempt from the taxes imposed under section one thousand one hundred five and one thousand one hundred ten of this article.

§ 2. Subdivision (a) of section 11-2006 of the administrative code of the city of New York is amended by adding a new paragraph 16 to read as follows:

(16) All clothing and footwear and items used or consumed to make or repair such clothing and which become a physical component part of such clothing.

JUSTIFICATION: If we were to take off sales taxes on clothing and footwear, we would be able to bring more consumer spending to the state of New York, instead of our neighboring states.

LEGISLATIVE HISTORY: 2012: S.4808- Referred to Investigations/A.5788 Referred to Ways and Means 2011: S.4808- Referred to Investigations/A.5788 Referred to Ways and Means 2010: S.0813- Referred to Investigations/A.3527 Held for consideration in Ways and Means 2008: 5.6959 - Referred to Investigations/A.7581 - Referred to Ways & Means 2007: A.7561 - Referred to Ways & Means 2006: A.5908 (Ignizio) Referred to Ways and Means.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect the first of January next succeeding the date on which it.shall have become a law.


Text

STATE OF NEW YORK ________________________________________________________________________ 2297 2013-2014 Regular Sessions IN SENATE January 15, 2013 ___________
Introduced by Sen. LANZA -- 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 sales tax on clothing and footwear in cities with a population of one million or more 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 item used or consumed to make or repair such clothing and which becomes a physical component part of such clothing; PROVIDED, HOWEVER, THAT IN A CITY WITH A POPULATION OF ONE MILLION OR MORE ALL CLOTHING AND FOOTWEAR AND ITEMS USED OR CONSUMED TO MAKE OR REPAIR SUCH CLOTHING AND WHICH BECOMES A PHYSICAL COMPONENT PART OF SUCH CLOTHING REGARDLESS OF COST SHALL BE EXEMPT FROM THE TAXES IMPOSED UNDER SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.

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