What's happening
This bill exempts toilet paper, toilet tissue for household use, and incontinence products from New York sales and use tax.
Why it matters
Reduces cost burden on households. By removing the sales tax from everyday necessities like toilet paper and incontinence products, the bill can help make these essential items more affordable, especially for low- and fixed-income families.
Promotes health and dignity. Making incontinence products tax-free supports those with medical needs, seniors, and people with disabilities, helping them maintain hygiene and dignity without additional financial stress.
Aligns with broader tax fairness debates. The bill joins ongoing discussions about which goods should be considered essential and thus exempt from sales tax, similar to past debates over items like feminine hygiene products.
May slightly reduce state tax revenues. While the impact per household is small, the cumulative exemption could marginally decrease the state’s sales and use tax collections, which could affect funding for public services.
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Who cares
Headline styles
End Toilet Paper Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
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.
End Toilet Paper Sales Tax
In Senate Committee · Investigations And Government Operations · Sponsor Phil Boyle
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5328
2017-2018 Regular Sessions
IN ASSEMBLY
February 8, 2017
Introduced by M. of A. WEPRIN -- read once and referred to the Committee on Ways and Means
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding two new paragraphs 44 and 45 to read as follows:
(44) Toilet paper and toilet tissue for household use.
(45) Incontinence products.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05450-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.