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 New York State Tax Law.
PERSON REQUIRED TO COLLECT TAX
Any vendor of tangible personal property subject to the tax
imposed by Subdivision (a) of § 1105 of the New York State
Tax Law.
All violations of this article shall be addressed by New York
State in accordance with New York Environmental Conservation Law § 27-2807.