What's happening
This bill exempts bicycle, motorcycle, snowmobile, and equestrian helmets from New York State sales and use taxes.
Why it matters
Reduces the cost of safety equipment. for bicyclists, motorcyclists, snowmobilers, and equestrians, potentially making it easier for more people to afford and use protective helmets.
Aligns tax policy with public safety goals. by removing a financial barrier to purchasing helmets, which could lead to increased helmet use and a reduction in injuries and fatalities.
Clarifies the definition and standards. of exempt helmets by referencing specific state regulations for each helmet type, ensuring only safety-certified helmets qualify for the tax exemption.
May encourage compliance with helmet laws. by making approved helmets more financially accessible, supporting both individual safety and broader public health outcomes.
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Who cares
Headline styles
No Tax on Helmets
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to finance
- Referred to finance
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1322
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
Introduced by Sen. FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to amend the tax law, in relation to exemptions from sales and use taxes
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 four new paragraphs 45, 46, 47 and 48 to read as follows:
(45) Bicycle helmets. For purposes of this paragraph, bicycle helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section twelve hundred thirty-eight of the vehicle and traffic law.
(46) Motorcycle helmets. For purposes of this paragraph, motorcycle helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section three hundred eighty-one of the vehicle and traffic law.
(47) Snowmobile helmets. For purposes of this paragraph, snowmobile helmets shall mean a helmet designed to meet the parks, recreation and historic preservation commissioner's rules and regulations establishing standards for helmets pursuant to section 25.17 of the parks, recreation and historic preservation law.
(48) Equestrian helmets. For purposes of this paragraph, equestrian helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section twelve hundred sixty-five of the vehicle and traffic law.
§ 2. This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least 90 days after the date this act shall have become a law and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07071-01-9
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 exemptions from sales and use taxes
Summary of specific provisions
Subdivision (a) of section 1115 of the Tax Law is amended by adding four new paragraphs 44, 45, 46, and 47 to exempt bicycle, motorcycle, snowmo- bile and equestrian helmets form sales and use taxes.
Justification
Under the Vehicle and Traffic Law and the Parks, Recreation and Historic Preservation Law, these four types of helmets are required to be worn by participants in these recreational sports. By mandating use of such helmets the state's public policy is to ensure the safety of its citi- zenry. By exempting them from sales and use taxes we will help offset some of the cost to the consumer.
Prior legislative history
S.4773/A.334 of 2015-2016; Referred to Investigations and Government Operations A.3530 of 2013-14; referred to ways and means S.4697/A.1975 of 2011-2012; Referred to Investigations and Government Operations S.3239/A.2178 of 2009-2010; Referred to Investigations and Government Operations S.796/A.5376 of 2007-2008; Passed Senate S.2790B/A.11364-A of 2006; Passed Senate
Fiscal implications
To be determined
Effective date
This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the Tax Law, next commencing on the day after this act shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.