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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to exempting clothing and footwear sold in New York city from all sales taxes
In Assembly Committee · Ways And Means · Sponsor Louis Tobacco
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
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 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 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
Since we have an exemption up to $110 we ought to take the sales tax off all items of clothing and shoes, thereby avoiding creative retailing to bring sales under $110.
Legislative history
2008: S.6959 - Referred to Investigations/A.7581 - Referred to Ways & Means 2007: A.7581 - Referred to Ways & Means 2006: A.5908 (Ignizio) Referred to Ways and Means.
Fiscal implications
Undetermined.
Effective date
This act shall take effect the first of January next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.