S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5184
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 12, 2015
                                      ___________
       Introduced  by M. of A. SKOUFIS -- read once and referred to the Commit-
         tee on Ways and Means
       AN ACT to amend the tax law,  in  relation  to  exempting  the  sale  of
         firearm safety devices from state sales and compensating use taxes
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
    2  subdivision (jj) to read as follows:
    3    (JJ)  RECEIPTS FROM THE RETAIL SALE OF FIREARM SAFETY DEVICES SHALL BE
    4  EXEMPT FROM TAX UNDER THIS ARTICLE. FOR THE PURPOSES  OF  THIS  SUBDIVI-
    5  SION,  "FIREARM  SAFETY  DEVICES"  SHALL  INCLUDE  GUN  SAFES OR VAULTS,
    6  FIREARM SAFETY LOCKS, OR TRIGGER LOCKS.
    7    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08470-01-5