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S6726Senate2015-2016 Session

Relates to exempting certain basic necessities from sales and use taxes

Sponsor Susan SerinoSD-41+19 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
Pending
Passage
Pending

Bill progress

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In Assembly · Ways And Means

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History

  1. Referred to ways and means
  2. Delivered to assembly
  3. Passed senateVote 60–0
  4. Ordered to third reading cal.540
  5. Print number 6726a
  6. Amend (t) and recommit to rules
  7. Reported and committed to rules
  8. Referred to investigations and government operations

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 exempting from sales and use taxes sanitary napkins and tampons

Purpose

To provide a state sales and compensating use tax exemption for sanitary napkins and tampons.

Summary of provisions

Section 1: Amends subdivision (a) of section 1115 of the tax law by adding a new paragraph 4-a to add sanitary napkins and tampons to the list of exemptions from taxes on retail sales and compensating use taxes.

Section 2: Provides the effective date.

Existing law

Medicine, medical equipment, supplies to correct or alleviate physical incapacity, and products consumed by humans for the preservation of health are included in the list of items exempt from the sales and use tax, however cosmetics and toilet articles are explicitly excluded from the list unless they contain medicinal ingredients.

Justification

Several states, including Maryland, Massachusetts, Minnesota, New Jersey, and Pennsylvania, have already passed similar legislation to exempt certain feminine hygiene products from their sales tax. Some view a tax on such products as a "tax on women" since it is undeniably a necessity for women. It is an oversight to exclude other products which are intended to promote the health of citizens from a sales and use tax while at the same time imposing a tax on sanitary napkins and tampons, and this bill would correct that.

Legislative history

New Bill.

Fiscal implications

To be determined.

Effective date

This act shall take effect on the first of June 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.