New York S 6136: Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products

Bill Text

STATE OF NEW YORK
________________________________________________________________________
6136--A
2021-2022 Regular Sessions
IN SENATE
April 12, 2021
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue --
recommitted to the Committee on Budget and Revenue in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for certain taxpayers for toilet paper and
toilet tissue sold for household use, and incontinence products
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 two new paragraphs 47 and 48 to read as follows:
3 (47) (A) Toilet paper and toilet tissue for household use purchased by
4 an eligible person as defined in subparagraph (B) of this paragraph.
5 (B) For the purposes of this paragraph, "eligible person" shall mean a
6 person who is a recipient of benefits under the supplemental nutrition
7 assistance program pursuant to article three of the social services law.
8 (C) To receive the exemption under this paragraph, an eligible person
9 shall present to the vendor vendor a valid electronic benefit transfer
10 card or common benefit identification card issued by the office of
11 temporary and disability assistance as proof of such eligibility.
12 (48) Incontinence products provided such products are purchased by an
13 eligible person as defined in paragraph forty-seven of this subdivision
14 and subject to the requirements set forth in subparagraph (C) of such
15 paragraph; to the extent such products are not otherwise exempt under
16 paragraph three of this subdivision.
17 § 2. This act shall take effect on the first of January next succeed-
18 ing the date on which it shall have become a law.
EXPLANATION--Matter in (underscored) is new; matter in bracketsitalics
[ ] is old law to be omitted.
LBD09828-03-2