Bill > S04051

This bill exempts certain dry cleaning equipment or machinery certified by the Department of Environmental Conservation (DEC) for pollution prevention or control from sales and use taxes. The exemption applies to professional cleaning systems that do not rely on EPA-classified hazardous air pollutants and qualify for or are exempt from air facility registration with the DEC. The bill specifies that the exemption takes effect on the first day of the next sales tax quarterly period after the bill becomes law and applies to sales made on or after that date.