New York A 4686: Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes

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A04686 Summary:

BILL NOA04686 

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SAME ASNo Same As

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SPONSORO'Pharrow

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

Go to top A04686 Actions:

BILL NOA04686 

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02/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04686 Committee&nbspVotes:

Go to topA04686 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA04686 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4686

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. O'PHARROW -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting the sale of cloth
 face coverings used to prevent the spread of the novel coronavirus,
 COVID-19 from sales and use taxes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 47 to read as follows:
 3 (47) Cloth face coverings used to prevent the spread of the novel
 4 coronavirus, COVID-19. For the purposes of this paragraph, the term
 5 "cloth face coverings" shall mean any material manufactured with the
 6 intent of covering the nose and mouth that can be secured to the head or
 7 ears with ties or straps.
 8 § 2. This act shall take effect on the first day of the sales tax
 9 quarterly period, as described in subdivision (b) of section 1136 of the
 10 tax law, next commencing at least 90 days after this act shall have
 11 become a law and shall apply in accordance with the applicable transi-
 12 tional 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.
 LBD08630-01-5

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