N.Y. ENV Law § 27-2801

§ 27-2801. Definitions.\n As used in this title:\n 1. "Exempt bag" means a bag: (a) used solely to contain or wrap\nuncooked meat, fish, or poultry; (b) bags used by a customer solely to\npackage bulk items such as fruits, vegetables, grains, or candy; (c)\nbags used solely to contain food sliced or prepared to order; (d) bags\nused solely to contain a newspaper for delivery to a subscriber; (e)\nbags sold in bulk to a consumer at the point of sale; (f) trash bags;\n(g) food storage bags; (h) garment bags; (i) bags prepackaged for sale\nto a customer; (j) plastic carryout bags provided by a restaurant,\ntavern or similar food service establishment, as defined in the state\nsanitary code, to carryout or deliver food; or (k) bags provided by a\npharmacy to carry prescription drugs.\n 2. "Plastic carryout bag" means any plastic bag, other than an exempt\nbag, that is provided to a customer by a person required to collect tax\nto be used by the customer to carry tangible personal property,\nregardless of whether such person required to collect tax sells any\ntangible personal property or service to the customer, and regardless of\nwhether any tangible personal property or service sold is exempt from\ntax under article twenty-eight of the tax law.\n 3. "Paper carryout bag" means a paper bag, other than an exempt bag,\nthat is provided to a customer by a person required to collect tax to be\nused by the customer to carry tangible personal property, regardless of\nwhether such person required to collect tax sells any tangible personal\nproperty or service to the customer, and regardless of whether any\ntangible personal property or service sold is exempt from tax under\narticle twenty-eight of the tax law.\n 4. "Reusable bag" means a bag: (a) made of cloth or other machine\nwashable fabric that has handles; or (b) a durable bag with handles that\nis specifically designed and manufactured for multiple reuse.\n 5. "Person required to collect tax" means any vendor of tangible\npersonal property subject to the tax imposed by subdivision (a) of\nsection eleven hundred five of the tax law.\n