NY A11131

Amends Tax Law Section 1115(a) to add a new paragraph 46 creating a sales and use tax exemption for personal protective clothing and equipment worn to protect against or reduce the spread of infectious disease or illness

Exempted items include isolation gowns, coveralls, gloves, facemasks, face shields, goggles, and any other clothing or equipment determined effective by the Commissioner of Health for protection against infectious disease

Effective date is the first day of the sales tax quarterly period commencing after the bill becomes law, applying to all sales and uses occurring on or after that date