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 everyday costs for households. by eliminating sales tax on essential hygiene items, potentially offering significant savings, especially for families and individuals with lower incomes.
Recognizes toilet paper and incontinence products as basic necessities,. aligning their tax treatment with other essential health and personal care items that are often exempt from sales tax (such as food or medicine).
Supports public health and dignity. by making these products more accessible, particularly benefiting seniors, people with disabilities, and caregivers who have ongoing needs for incontinence supplies.
Signals a policy shift toward equity. in the tax code, addressing criticism that taxing necessities disproportionately impacts vulnerable populations.
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Who cares
Households buying toilet paper and toilet tissue
The bill would exempt these products from sales and compensating use taxes when sold for household use.
People buying incontinence products
The bill would exempt incontinence products from sales and compensating use taxes without a household-use restriction.
Retailers selling toilet paper, toilet tissue and incontinence products
They would need to apply the new exemptions beginning January 1 following the bill becoming law.
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.
No Tax on Toilet Paper
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
4018
2019-2020 Regular Sessions
IN ASSEMBLY
January 31, 2019
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 45 and 46 to read as follows:
(45) Toilet paper and toilet tissue for household use.
(46) 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.
LBD04373-01-9
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.