BILL NUMBER: S6423
SPONSOR: PERSAUD
 
TITLE OF BILL:
An act to amend the tax law, in relation to exempting protective face
masks or shields worn to help slow the spread of airborne diseases from
sales and compensating use taxes
 
PURPOSE:
Grants tax exemption for the purchase of face masks or shields worn to
help slow the spread of airborne diseases.
 
SUMMARY OF PROVISIONS:
Section 1 amends the tax law by changing "face masks or shields that are
worn to help slow the spread of the novel coronavirus (COVID-19)" to
"face masks or shields that are worn to help slow the spread of airborne
diseases."
 
JUSTIFICATION:
Airborne diseases, such as the novel coronavirus (COVID-19), are bacte-
ria or viruses that are most commonly transmitted through small respir-
atory droplets. Face masks are recommended by the Centers for Disease
Control and Prevention (CDC) and the World Health Organization (WHO) as
a critical public health tool to reduce the spread of respiratory
illnesses within the community. Providing tax exemptions for the
purchase of face masks can encourage the public to comply with govern-
ment guidelines and mandates toward slowing the spread of airborne
diseases, making New York State communities safer for all.
 
LEGISLATIVE HISTORY:
 
FISCAL IMPACT ON THE STATE:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect

Statutes affected:
S6423: 1115 tax law