A 4686: Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

  
  STATE OF NEW YORK ________________________________________________________________________ 4686 2025-2026 Regular Sessions  IN ASSEMBLY February 4, 2025 ___________ Introduced by M. of A. O'PHARROW -- 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 cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 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) Cloth face coverings used to prevent the spread of the novel 4 coronavirus, COVID-19. For the purposes of this paragraph, the term 5 "cloth face coverings" shall mean any material manufactured with the 6 intent of covering the nose and mouth that can be secured to the head or 7 ears with ties or straps. 8 § 2. This act shall take effect on the first day of the sales tax 9 quarterly period, as described in subdivision (b) of section 1136 of the 10 tax law, next commencing at least 90 days after this act shall have 11 become a law and shall apply in accordance with the applicable transi- 12 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. LBD08630-01-5