Bill > S04032

This bill amends the New York State tax law to create a sales and use tax exemption for specific dry cleaning equipment and machinery that meets certain environmental standards. The exemption applies to equipment certified by the Department of Environmental Conservation (DEC) that is used primarily for pollution prevention or control in dry cleaning plants. Specifically, the equipment must be part of professional cleaning systems that do not rely on EPA Classified Hazardous Air Pollutants and either qualify for or are exempt from air facility registration with the DEC. This means that dry cleaning businesses using environmentally-friendly equipment that helps reduce pollution will be able to purchase such equipment without paying sales tax, potentially encouraging more businesses to adopt greener technologies. The tax exemption will take effect on the first day of the next sales tax quarterly period after the bill becomes law, and will apply to sales made on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S4032