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NY A03527

Bill

Status

Introduced

1/27/2009

Primary Sponsor

Lou Tobacco

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Modifies the sales tax exemption for clothing and footwear in New York State by amending Section 1115(a)(30) of the tax law
  • Current law exempts clothing and footwear items costing less than $110 per article from sales tax
  • Creates a special exemption for cities with a population of one million or more (New York City), making ALL clothing and footwear items exempt from sales tax regardless of cost
  • Also exempts items used or consumed to make or repair clothing and footwear that become physical component parts of those garments in cities with one million or more residents
  • Takes effect on January 1st of the year following the date the bill becomes law

Legislative Description

An act to amend the tax law, in relation to sales tax on clothing and footwear in cities with a population of one million or more

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means1/27/2009

Full Bill Text

No bill text available