Bill Text: NY A03530 | 2013-2014 | General Assembly | Introduced

---

Bill Title: Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A03530 Detail]

Download: New_York-2013-A03530-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3530
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 28, 2013
                                      ___________
       Introduced  by  M. of A. RYAN -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law, in relation to exemptions  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 four new paragraphs 44, 45, 46 and 47 to read as follows:
    3    (44)  BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS
    4  SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
    5  COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
    6  ANT  TO  SECTION  TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC
    7  LAW.
    8    (45) MOTORCYCLE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  MOTORCYCLE
    9  HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
   10  OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
   11  PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND  TRAFFIC
   12  LAW.
   13    (46)  SNOWMOBILE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE
   14  HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS,  RECREATION  AND
   15  HISTORIC  PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING
   16  STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
   17  AND HISTORIC PRESERVATION LAW.
   18    (47) EQUESTRIAN HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  EQUESTRIAN
   19  HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
   20  OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
   21  PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
   22  LAW.
   23    S 2. This act shall take effect on the first  day  of  the  sales  tax
   24  quarterly period, as described in subdivision (b) of section 1136 of the
   25  tax  law,  beginning at least 90 days after the date this act shall have
   26  become a law and shall apply in accordance with the  applicable  transi-
   27  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.
                                                                  LBD04505-01-3