New York A 1400: Relates to eliminating sales tax on books assigned by a college or university professor

Bill Text

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A01400 Summary:

BILL NOA01400 

&nbsp

SAME ASNo Same As

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SPONSORDinowitz

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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Includes books assigned by a college or university professor as required reading within the sales tax exemption which is in effect for textbooks.

Go to top A01400 Actions:

BILL NOA01400 

&nbsp

01/09/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01400 Committee&nbspVotes:

Go to topA01400 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA01400 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1400

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to eliminating sales tax on
 books assigned as required reading by a college or university instruc-
 tor

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph 34 of subdivision (a) of section 1115 of the tax
 2 law, as added by section 96 of part A of chapter 56 of the laws of 1998,
 3 is amended to read as follows:
 4 (34) Textbooks and other books purchased by full and part time college
 5 students for their courses; provided, however, that upon purchase such a
 6 student shall present a valid student identification card, and such a
 7 textbook or other book shall be required for a course being taken by
 8 such student at an institution of higher education. For purposes of this
 9 subdivision the term:
 10 (i) "Textbooks" includes only those books specifically written,
 11 designed or produced for educational, instructional or pedagogical
 12 purposes.
 13 (ii) "Institution of higher education" shall mean any institution of
 14 higher education, recognized and approved by the regents of the univer-
 15 sity of the state of New York or accredited by a nationally recognized
 16 accrediting agency or association accepted as such by the regents of the
 17 university of the state of New York, which provides a course of study
 18 leading to the granting of a post-secondary degree, certificate or
 19 diploma.
 20 § 2. This act shall take effect on the first day of a sales tax quar-
 21 terly period, as described in subdivision (b) of section 1136 of the tax
 22 law, beginning at least ninety days after the date this act shall have
 23 become a law and shall apply to sales made on or after such date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02048-01-5

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