New York A 1986: Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors from sales and use taxes

Bill Text

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A01986 Summary:

BILL NOA01986 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORRosenthal (MS)

&nbsp

COSPNSRBronson, Simpson, Buttenschon

&nbsp

MLTSPNSRGlick

&nbsp

Amd §1115, Tax L

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Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.

Go to top A01986 Actions:

BILL NOA01986 

&nbsp

01/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01986 Committee&nbspVotes:

Go to topA01986 Floor&nbspVotes:

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

Go to topA01986 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1986

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 14, 2025
 ___________

 Introduced by M. of A. ROSENTHAL, BRONSON, SIMPSON -- Multi-Sponsored by
 -- M. of A. GLICK -- 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 fire
 extinguishers, smoke alarms, heat sensors and carbon monoxide detec-
 tors for residential use 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) Fire extinguishers, smoke alarms, heat sensors and carbon monox-
 4 ide detectors for residential use only.
 5 § 2. This act shall take effect on the first day of the sales tax
 6 quarterly period, as described in subdivision (b) of section 1136 of the
 7 tax law, next commencing at least 90 days after this act shall have
 8 become a law and shall apply in accordance with the applicable transi-
 9 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.
 LBD05165-01-5

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