As used in this article, the following terms shall have the
meanings indicated:
EXEMPT BAG
A.
A bag used solely to contain or wrap uncooked meat, fish, or
poultry;
B.
Bags used by a customer solely to package bulk items such as
fruits, vegetables, grains, or candy;
C.
Bags used solely to contain food sliced or prepared to order;
D.
Bags used solely to contain a newspaper for delivery to a subscriber;
E.
Bags sold in bulk to a consumer at the point of sale;
I.
Bags prepackaged for sale to a customer;
J.
Plastic carryout bags provided by a restaurant, tavern or similar
food service establishment, as defined in the state sanitary code,
to carry out or deliver food; or
K.
Bags provided by a pharmacy to carry prescription drugs.
PAPER CARRYOUT BAG
A paper bag, other than an exempt bag, that is provided to a customer by a person required to collect tax to be used by the customer to carry tangible personal property, regardless of whether such person required to collect tax sells any tangible personal property or service to the customer, and regardless of whether any tangible personal property or service sold is exempt from tax under Article
28 of the Tax Law.
Beginning on March 1, 2020, the paper carryout bag reduction
fee must be reflected and made payable on the sales slip, invoice,
receipt or other statement of the price rendered to the customer.
Any sales slip, invoice, receipt or other statement of price furnished
by a person required to collect tax to a customer shall separately
state the paper carryout bag reduction fee and shall state the number
of bags provided to the customer.
The paper carryout bag reduction fee imposed by this law shall
not apply to any customer using the supplemental nutritional assistance
program, special supplemental nutrition program for women, infants
and children, or any successor programs used as full or partial payment
for the items purchased.
The paper carryout bag reduction fee must be reported and paid
to the New York State Commissioner of Taxation and Finance on a quarterly
basis on or before the 20th day of the month following each quarterly
period ending on the last day of February, May, August and November,
respectively. The payments must be accompanied by a return in the
form and containing the information the Commissioner of Taxation and
Finance may prescribe.