§ 16-490 Definitions.
AC § 16-490
As used in this chapter: Exempt bag. The term "exempt bag" means: (i) a bag used solely to contain or wrap uncooked meat, fish or poultry; (ii) a bag used by a customer solely to package bulk items such as fruits, vegetables, grains or candy; (iii) a bag used solely to contain food sliced or prepared to order; (iv) a bag used solely to contain a newspaper for delivery to a subscriber of such newspaper; (v) a bag sold in bulk to a consumer at the point of sale; (vi) a trash bag; (vii) a bag used for food storage; (viii) a garment bag; (ix) a bag prepackaged for sale to a customer; (x) a plastic carryout bag provided by a restaurant, tavern or similar food service establishment, as defined in section 14-1.20 of title 10 of the New York codes, rules and regulations, to carry out or deliver food; or (xi) a bag provided by a pharmacy to carry prescription drugs. Paper carryout bag. The term "paper carryout bag" means 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. Person required to collect tax. The term "person required to collect tax" means any vendor of tangible personal property subject to the tax imposed by subdivision (a) of section 1105 of the tax law. (L.L. 2019/100, 5/19/2019, eff. 3/1/2020) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2019/100.
