Exempts sales of cloth face coverings used to prevent COVID-19 spread from sales and use taxes.

New York Assembly Bill A04686 amends the tax law to exempt the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19, from sales and use taxes. The bill 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. This exemption aims to make these essential items more affordable during the pandemic. The bill will take effect on the first day of the sales tax quarterly period, at least 90 days after it becomes law.

Exempts sales of cloth face coverings used to prevent COVID-19 spread from sales and use taxes.

New York Assembly Bill A04686 amends the tax law to exempt the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19, from sales and use taxes. The bill 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. This exemption aims to make these essential items more affordable during the pandemic. The bill will take effect on the first day of the sales tax quarterly period, at least 90 days after it becomes law.