NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6611
SPONSOR: Stirpe TITLE OF BILL:
An act to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the compen-
sating use tax
PURPOSE::
This legislation creates a sales tax exemption for personal protective
equipment.
SUMMARY OF SPECIFIC PROVISIONS::
Section 1: Adds a new paragraph 46 to Subdivision (a) of section 1115 of
the Tax Law to exempt personal protective clothing and equipment worn
for protection against illness from infectious diseases. This section
also sets out what qualifies as personal protective equipment.
Section 2: Establishes the effective date.
JUSTIFICATION:
The COVID-19 Pandemic highlighted the cost prohibitive tax on purchasing
personal protective equipment ("PPE"), that in turn, disincentivized
individuals and businesses from purchasing lifesaving equipment. To
remedy this issue, this Legislature should pass this bill to incentivize
the continuous purchase of PPE by removing the sales tax from appropri-
ate products and reducing the cost for all purchasers.
PRIOR LEGISLATIVE HISTORY::
2021-22: A.5883-B/S.31-B - Referred to Ways.and Means/ Referred to Budg-
et and Revenue
2019-20: A.11131/S.8394 - Referred to Ways 'and Means/ Referred to Budg-
et and Revenue
FISCAL IMPLICATIONS::
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period commencing after this act shall have become a law, and shall
apply to sales made and uses occurring on and after such date in accord-
ance with applicable transitional provisions of sections 1106 and 1217
of the tax law.
STATE OF NEW YORK
________________________________________________________________________
6611
2023-2024 Regular Sessions
IN ASSEMBLY
April 24, 2023
___________
Introduced by M. of A. STIRPE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the
compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Personal protective clothing and equipment worn for protection
4 against illness from infectious disease or materials or to help prevent
5 or reduce the spread of infectious disease or illness. Personal protec-
6 tive clothing and equipment shall include, but not be limited to,
7 isolation gowns and coveralls, gloves, facemasks, face shields, goggles,
8 and any other clothing or equipment determined by the commissioner of
9 health to be effective in protecting the wearer against illness from
10 infectious disease or materials or to help prevent or reduce the spread
11 of infectious disease or illness.
12 § 2. This act shall take effect on the first day of the sales tax
13 quarterly period commencing after this act shall have become a law, and
14 shall apply to sales made and uses occurring on and after such date in
15 accordance with applicable transitional provisions of sections 1106 and
16 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02179-01-3
