NY A01142

Imposes a fifteen cent tax on plastic shopping bags used to transport sales of tangible personal property at the point of sale in shops, supermarkets, service stations, and all sales outlets.

Retailers must pass the full tax amount to customers as a charge during checkout and itemize it on all invoices, receipts, or dockets.

Exempts plastic bags containing fresh meat, fish, poultry, non-packed produce, confectionery, dairy products, cooked food, ice, and products sold on aircraft or ships, as well as reusable bags sold for at least seventy-five cents and customer-supplied bags.

Charges the fifteen cent tax if any non-exempt item is placed in an otherwise exempt plastic bag during checkout.

Restricts plastic bags used for sales to a maximum size of 250 millimeters by 345 millimeters by 450 millimeters; becomes effective January 1 following enactment.