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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
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Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax
In Assembly Committee · Ways And Means · Sponsor Sean Ryan
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.