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Sponsors
1 Co-sponsor
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.
Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax
In Assembly Committee · Ways And Means · Sponsor John McEneny
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S4697
Title of bill
An act to amend the tax law, in relation to exemptions from sales and use taxes
Purpose
To exempt various safety items, including helmets and protective gear, which is required by law from sales and compensating use taxes.
Summary of provisions
Subdivision (a) of § 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 from 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.
Fiscal implications
To be determined.
Prior legislative history
2004: Senate Investigations & Gov't Ops Cmte. 2005: Senate Investigations & Gov't Ops Cmte. 2006: Passed Senate/Assembly Ways & Means Cmte. 2007-08: Passed Senate/Assembly Ways & Means Cmte. 2009-10: S.3239 Investigations & Government Operations
Effective date
This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of § 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 transitional provisions of §§ 1106 and 1217 of the Tax Law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.