A00590 Summary:

BILL NO    A00590 

SAME AS    No same as 

SPONSOR    Rosenthal (MS)

COSPNSR    Clark, Montesano, Schimminger

MLTSPNSR   Glick, 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 NO    A00590 

01/07/2015 referred to ways and means
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A00590 Votes:

There are no votes for this bill in this legislative session.
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A00590 Memo:

BILL NUMBER:A590

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
extinguishers 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
extinguishers 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:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                          590

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                      (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    S 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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