N.Y. Comp. Codes R. & Regs. Tit. 6 §§ 351-2.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 351-2.1 - Prohibitions

A person required to collect tax shall not:

(a) distribute any plastic carryout bag to its customers unless the bag is an exempt bag;

(b) prevent a person from using a bag of any kind that they have brought for purposes of carrying goods;

(c) distribute an exempt bag for any purpose other than for the intended use of the exempt bag;

(d) distribute an exempt bag for use as a replacement for a plastic carryout bag; or

(e) distribute additional exempt bags to customers beyond the quantity of exempt bags required for a purchase.

N.Y. Comp. Codes R. & Regs. Tit. 6 §§ 351-2.1

Adopted New York State Register February 26, 2020/Volume XLII, Issue 08, eff. 3/14/2020