STATE OF NEW YORK
        ________________________________________________________________________

                                          5639

                               2021-2022 Regular Sessions

                    IN SENATE

                                     March 15, 2021
                                       ___________

        Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        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 46 to read as follows:
     3    (46) 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.
                                                                   LBD04940-01-1