A00590 Summary:

BILL NOA00590
 
SAME ASNo Same As
 
SPONSORRosenthal
 
COSPNSRMontesano, Schimminger
 
MLTSPNSRGlick, Magee, Perry
 
Amd S1115, Tax L
 
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.
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A00590 Actions:

BILL NOA00590
 
01/07/2015referred to ways and means
01/06/2016referred to ways and means
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A00590 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A590
 
SPONSOR: Rosenthal (MS)
  TITLE OF BILL: An act to amend the tax law, in relation to exempting the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use from sales and use taxes   PURPOSE: This bill would encourage people to purchase smoke alarms, tire extin- guishers and carbon monoxide detectors.   SUMMARY OF PROVISIONS: Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 41. (41) Fire extinguishers, smoke alarms and carbon monoxide detectors.   JUSTIFICATION: This bill would encourage people to buy smoke detectors, fire extin- guishers and carbon monoxide detectors. In turn, this action would prevent injuries and even the loss of life. It could also prevent fires from starting. Promoting the use of fire extinguishers would also be key in containing small fires which would keep property damage to a minimum.   LEGISLATIVE HISTORY: A.987 of 2013-2014 A.5380 of 2011-2012 A.2111 of 2009-2010 A.6363 of 2007-2008 A.7471 of 2005-2006 A.6771 of 2003-2004   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least 90 days after this act shall have become a law and shall apply in accordance with the applicable transitional provisions of section 1106 and 1217 of the tax law.
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A00590 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           590
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 7, 2015
                                       ___________
 
        Introduced  by  M.  of  A.  ROSENTHAL,  CLARK, MONTESANO, SCHIMMINGER --
          Multi-Sponsored by -- M.  of A. GLICK, MAGEE, PERRY -- 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 44 to read as follows:
     3    (44)  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.
                                                                   LBD04070-01-5
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