Bill S4773-2015

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax.

Details

Actions

  • Apr 15, 2015: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S4773

TITLE OF BILL: An act to amend the tax law, in relation to exemptions from sales and use taxes

SUMMARY OF SPECIFIC PROVISIONS:

Subdivision (a) of section 1115 of the Tax Law is amended by adding four new paragraphs 44, 45, 46, and 47 to exempt bicycle, motorcycle, snowmobile and equestrian helmets form sales and use taxes.

JUSTIFICATION:

Under the Vehicle and Traffic Law and the Parks, Recreation and Historic Preservation Law, these four types of helmets are required to be worn by participants in these recreational sports. By mandating use of such helmets the state's public policy is to ensure the safety of its citizenry. By exempting them from sales and use taxes we will help offset some of the cost to the consumer.

PRIOR LEGISLATIVE HISTORY:

A.3530 of 2013-14 A.1975 of 2012 A.2178 of 2009 A.5376 of 2008 A.11364-A of 2006

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 on the day after this act shall have become a law.


Text

STATE OF NEW YORK ________________________________________________________________________ 4773 2015-2016 Regular Sessions IN SENATE April 15, 2015 ___________
Introduced by Sen. FUNKE -- 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 exemptions 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 four new paragraphs 44, 45, 46 and 47 to read as follows: (44) BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU- ANT TO SECTION TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC LAW. (45) MOTORCYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC LAW. (46) SNOWMOBILE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION AND HISTORIC PRESERVATION LAW. (47) EQUESTRIAN HELMETS. FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC LAW. S 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, beginning at least 90 days after the date 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.

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