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What is NYC AC § 11-1604?

Quick Answer

This section imposes a tax of two cents on every sale of a plastic container within the city, effective from July 1, 1971. A credit of one cent is available for containers made with at least thirty percent recycled material. Applies to sellers of plastic containers in New York City.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1604 Imposition of tax.

AC § 11-1604

1.On and after July first, nineteen hundred seventy-one, there is hereby imposed within the city and there shall be paid a tax upon every sale of a plastic container at the rate of two cents for each container sold.

2.A credit shall be allowed against the taxes imposed by this chapter of one cent for each taxable container if manufactured with a minimum of thirty percent of recycled material.

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