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All businesses that are required to collect New York State sales tax are subject to the plastic carryout bag ban.

Examples include, but are not limited to:

• Clothing stores
• Convenience stores
• Drug stores
• Green carts
• Grocery stores
• Hardware stores
• Liquor stores
• Office supply stores
• Pharmacies

The plastic carryout bag ban does not apply to businesses or other establishments that are not required to collect NYS sales tax.

The following types of bags are exempt from both the plastic bag ban and the paper carryout bag fee.

"Exempt bag" means a bag that is:

• Used only to contain or wrap uncooked meat, fish, seafood, poultry, other unwrapped or non-prepackaged food, flower, plant, or other item for the purpose of separating it from other items to avoid contamination, prevent damage from moisture, or for sanitary, public health, or environmental protection purposes
• Used only to package items from bulk containers, including:
  • fruits
  • vegetables
  • grains
  • candy
  • small hardware items (such as nuts, bolts, and screws)
  • live insects
  • fish, crustaceans, mollusks, or other aquatic items requiring a waterproof bag
• Used only to contain food sliced or prepared to order
• Used only to contain a newspaper for delivery to a subscriber
• Sold in bulk quantities to a consumer at the point of sale that were specifically prepackaged in a manner to allow for bulk sale (for example, quantities of bags prepackaged in individual pre-sealed boxes) or prepackaged in individual boxes or containers for sale to a customer
• Sold as a trash bag
• Sold as a food storage bag, such as those in snack, sandwich, quart, and gallon sizes
• Used as a garment bag, such as over-the-hanger bags or those used by a dry cleaner or laundry service
• Made of plastic provided by a restaurant, tavern or similar food service establishment, as defined in the New York state sanitary code, to carry out or deliver prepared food
• Provided by a pharmacy to carry prescription drugs

The New York State Bag Waste Reduction Act authorizes counties and cities to impose a 5-cent paper carryout bag reduction fee on paper carryout bags.

In addition to this 5-cent fee, stores may charge for their cost of a paper bag as a taxable retail sale.

Only SNAP and WIC customers are exempt from the 5-cent paper carryout bag reduction fee. However, if a store is charging more than 5 cents for a paper bag, SNAP and WIC customers must still pay the remaining taxable charge for the bag.

You can get more information or make a complaint about this fee.

You can also get information online about exemptions related to the 5-cent paper carryout bag reduction fee and other information for businesses, such as collecting, reporting, and remitting the fee.

Online

By Phone

Enforcement of the plastic carryout bag ban began on October 19, 2020.

You can report a business providing plastic carryout bags.

Online

By Phone