S280-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S280-2011 Memo

BILL NUMBER:S280

TITLE OF BILL:
An  act  to  amend the tax law, in relation to exempting bicycles from
sales and compensating use tax

PURPOSE:
To exempt bicycles from sales and compensating use taxes.

SUMMARY OF PROVISIONS:
Section 1 identifies bicycles  as  exempt.  Section  2  indicates  the
effective date.

JUSTIFICATION:
Encouraging the use of bicycles is an important step in decreasing use
of  fuel  by  car travel. As an alternative to driving, biking uses no
fuel and emits no pollution. Using a bicycle as an  alternative  means
of transportation is both beneficial to the environment and the rider.
Regular  exercise  has been shown to have numerous health benefits. By
exempting bicycles from sales and use tax, we will help offset some of
the cost to the consumer and encourage use of bicycles as a  means  of
transportation.

FISCAL IMPLICATIONS:
To be determined.

PRIOR LEGISLATIVE HISTORY:
S.2623 of 2007-2008; Referred to Senate Investigations & Government
Operations Committee
S.3218 OF 2009-2010; Referred to Senate Investigations & Government
Operations Committee

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.

S280-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          280
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 Introduced  by  Sens. MAZIARZ, LARKIN -- 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 exempting bicycles from
 sales and compensating use tax
 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 44 to read as follows:

 (44) BICYCLES.
 

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 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.
 LBD01668-01-1

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