What's happening
This bill exempts toilet paper, toilet tissue for household use, and incontinence products from New York State sales tax.
Why it matters
Reduces everyday living costs. for New Yorkers by making essential hygiene products more affordable, especially benefiting families, seniors, and individuals on fixed incomes who regularly purchase these items.
Addresses health and dignity concerns. by recognizing toilet paper and incontinence products as necessities, not luxuries, thereby supporting public health and the personal dignity of vulnerable populations.
Aligns with broader tax fairness efforts. by treating these products similarly to other basic necessities (like groceries or medical supplies) that are already exempt from sales tax, potentially setting a precedent for future exemptions on essential goods.
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Who cares
Household shoppers
The bill would exempt toilet paper and toilet tissue for household use from sales and compensating use taxes.
People who use incontinence products
The bill would exempt incontinence products from sales and compensating use taxes, without a household-use restriction.
Retailers selling toilet tissue and incontinence products
Sellers would need to apply the exemptions beginning January 1 following the date the bill becomes law.
Headline styles
End Toilet Paper Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 4
1 Co-sponsor
History
- Referred 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.
End Toilet Paper Sales Tax
In Assembly Committee · Ways And Means · Sponsor David Weprin
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
644
2017-2018 Regular Sessions
IN SENATE
January 4, 2017
Introduced by Sens. BOYLE, SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
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.