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

  
  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