New York A 1683: Restricts sales tax exemptions on fur-bearing articles of clothing or footwear

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A01683 Summary:

BILL NOA01683 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORRosenthal

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1101, Tax L

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Restricts sales tax exemptions on fur-bearing articles of clothing or footwear.

Go to top A01683 Actions:

BILL NOA01683 

&nbsp

01/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01683 Committee&nbspVotes:

Go to topA01683 Floor&nbspVotes:

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

Go to topA01683 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1683

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 14, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to restricting sales tax
 exemptions on fur-bearing articles of clothing or footwear

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

 1 Section 1. Paragraph 15 of subdivision (b) of section 1101 of the tax
 2 law, as amended by section 77 of part A of chapter 56 of the laws of
 3 1998, is amended to read as follows:
 4 (15) Clothing and footwear. (i) Clothing and footwear to be worn by
 5 human beings, but not including costumes [or], rented formal wear, or
 6 fur-bearing clothing or footwear, and (ii) fabric, thread, yarn,
 7 buttons, snaps, hooks, zippers and like items which are used or consumed
 8 to make or repair such clothing (other than such costumes or rented
 9 formal wear) and which become a physical component part of such cloth-
 10 ing, but not including such items made from pearls, precious or semi-
 11 precious stones, jewels or metals, or imitations thereof, or fur.
 12 § 2. This act shall take effect on the first day of a quarterly sales
 13 tax period, as set forth in subdivision (b) of section 1136 of the tax
 14 law, next succeeding the thirtieth day after it shall have become a law.
 15 Effective immediately, the addition, amendment and/or repeal of any rule
 16 or regulation necessary for the implementation of this act on its effec-
 17 tive date are authorized to be made and completed on or before such
 18 effective date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04272-01-5

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