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S2297Senate2013-2014 SessionSame asA5335

Relates to exempting clothing and footwear sold in New York city from all sales taxes

Sponsor Andrew J. LanzaSD-24Affects Legal
Status
In Senate Committee
Investigations And Government Operations
Impact
Pending
Passage
Pending

Bill progress

Step 2 of 7

In committee · Investigations And Government Operations

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Sponsors

Primary sponsor
Andrew J. Lanza

Senator · Senate District 24

Chair, Cities

No co-sponsors yet.

History

  1. Referred to investigations and government operations
  2. 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.

A5335Assembly

Relates to exempting clothing and footwear sold in New York city from all sales taxes

In Assembly Committee · Ways And Means · Sponsor Joseph Borelli

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S2297

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 1 of part GG of chapter 57 of the laws of 2010, 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

If we were to take off sales taxes on clothing and footwear, we would be able to bring more consumer spending to the state of New York, instead of our neighboring states.

Legislative history

2012: S.4808- Referred to Investigations/A.5788 Referred to Ways and Means 2011: S.4808- Referred to Investigations/A.5788 Referred to Ways and Means 2010: S.0813- Referred to Investigations/A.3527 Held for consideration in Ways and Means 2008: 5.6959 - Referred to Investigations/A.7581 - Referred to Ways & Means 2007: A.7561 - Referred to Ways & Means 2006: A.5908 (Ignizio) Referred to Ways and Means.

Fiscal implications

To be determined.

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.