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Sponsors
Senator · Senate District 4
1 Co-sponsor
History
- Print number 5524b
- Amend (t) and recommit to investigations and government operations
- Referred to investigations and government operations
- Print number 5524a
- Amend (t) and recommit 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.
Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products
In Assembly Committee · Ways And Means · Sponsor David Weprin
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 granting a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products
Purpose or general idea of bill
This bill exempts toilet paper and toilet tissue for household use and incontinence products from sales and use tax.
Summary of specific provisions
Section 1. Adds a new paragraph to subdivision (a) of section 1115 of the tax law. This section excludes toilet paper and tissue for household use, and incontinence products from sales and use taxes.
Section 2. Effective Date.
Justification
Tangible products and services are subject to taxation in New York State unless specifically excluded. Demand for hygiene products such as toilet paper and incontinence products are very inelastic and therefore it typically puts a greater burden on the economically disadvantaged. Since these items are not optional products it should not be subject to taxation.
There have been many tax exclusions for other goods such as certain foods and medications that are considered to be necessities. According to the New York State Department of Taxation and Finance's Tax Bulletin Sales and Use Tax TBST-193, other medicinal products used internally or externally by humans for the preservation of health and products that are intended to affect the structure or a function of the human body, are also exempt from sales tax. Products which were not originally considered drugs or medications but are now tax exempt include items such as sunscreen, lip balm, and acne preparations.
Toilet paper and incontinence products are vital products that help maintain personal hygiene and health and should be included on this list. Removing sales tax from these items would alleviate a tax burden that all New Yorkers face and make it easier to afford a necessary product that is fundamental to personal hygiene and health. Of the states that have a sales and use tax, two states, New Jersey and Pennsylvania, have already removed the tax on toilet paper.
Prior legislative history
New Bill.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first of January on the next succeeding the date on which it shall have become law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.