New York S 7644: Creates the "Paid-In Act"; exempts used books from sales use taxes, up to one hundred dollars per item

Status: REFERRED TO BUDGET AND REVENUE (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: S 7644

Sponsors: Siela Bynoe, Andrew Gounardes, Brian Kavanagh, Cordell Cleare, Jessica Ramos, Joseph P. Addabbo Jr., Shelley Mayer

Bill Text

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S07644 Summary:

BILL NOS07644A

&nbsp

SAME ASSAME AS A07958-A

&nbsp

SPONSORBYNOE

&nbsp

COSPNSRADDABBO, CLEARE, GOUNARDES, KAVANAGH, MAYER, RAMOS

&nbsp

MLTSPNSR

&nbsp

Amd 1115, Tax L

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Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

Go to top S07644 Actions:

BILL NOS07644A

&nbsp

04/24/2025REFERRED TO BUDGET AND REVENUE

05/22/2025AMEND AND RECOMMIT TO BUDGET AND REVENUE

05/22/2025PRINT NUMBER 7644A

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS07644 Committee&nbspVotes:

Go to topS07644 Floor&nbspVotes:

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

Go to topS07644 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7644--A

 2025-2026 Regular Sessions

 IN SENATE

 April 24, 2025
 ___________

 Introduced by Sen. BYNOE -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the tax law, in relation to exempting used books from
 the collection sales and use taxes

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "Paid-In Act".
 3 § 2. Subdivision (a) of section 1115 of the tax law is amended by
 4 adding a new paragraph 47 to read as follows:
 5 (47) used books, including secondhand purchases, for which the receipt
 6 or consideration given or contracted to be given is less than one
 7 hundred dollars per item.
 8 § 3. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11607-06-5

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