New York A 4480: Establishes a sales tax holiday for various products for the period commencing on Black Friday and ending after Christmas day

Bill Text

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A04480 Summary:

BILL NOA04480 

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SAME ASNo Same As

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SPONSORJensen

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COSPNSRMaher

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MLTSPNSR

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Amd §§1115, 1107 & 1210, Tax L

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Establishes a sales tax exemption for certain products purchased for less than five hundred dollars commencing on the fourth Friday in November and ending on the twenty-sixth day of December.

Go to top A04480 Actions:

BILL NOA04480 

&nbsp

02/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04480 Committee&nbspVotes:

Go to topA04480 Floor&nbspVotes:

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

Go to topA04480 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4480

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. JENSEN -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a sales tax
 holiday for various products for the period commencing on Black Friday
 and ending after Christmas day

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

 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 47 to read as follows:
 3 (47) Products purchased for less than five hundred dollars commencing
 4 on the fourth Friday in November and ending on the twenty-sixth day in
 5 December. For the purposes of this paragraph the term "products" shall
 6 include but not be limited to:
 7 (A) clothing, footwear, jewelry, handbags, book bags, backpacks,
 8 luggage, wallets, watches;
 9 (B) sporting goods, camping equipment;
 10 (C) tools used for home improvement, automotive maintenance and
 11 repair;
 12 (D) books, journals, paper, writing instruments, art supplies, greet-
 13 ing cards, post cards, paintings, drawings, photographs, sculptures,
 14 pottery, textiles;
 15 (E) plants, floral arrangements;
 16 (F) cosmetics, personal grooming items;
 17 (G) musical instruments, cookware, small home appliances for residen-
 18 tial use;
 19 (H) bedding, towels, bath accessories;
 20 (I) furniture; and
 21 (J) toys, games, video games, video game consoles, any associated
 22 accessories for video game consoles, home electronics, computers,
 23 phones, tablets, stereo equipment.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06750-01-5

 A. 4480 2

 1 § 2. Subdivision (b) of section 1107 of the tax law is amended by
 2 adding a new clause 12 to read as follows:
 3 (12) Except as otherwise provided by law, the exemption provided in
 4 paragraph forty-seven of subdivision (a) of section eleven hundred
 5 fifteen of this article relating to products purchased for less than
 6 five hundred dollars shall be applicable pursuant to a local law, ordi-
 7 nance or resolution adopted by a city subject to the provisions of this
 8 section. Such city is empowered to adopt or repeal such a local law,
 9 ordinance or resolution. Such adoption or repeal shall also be deemed to
 10 amend any local law, ordinance or resolution enacted by such a city
 11 imposing taxes pursuant to the authority of subdivision (a) of section
 12 twelve hundred ten of this chapter.
 13 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 14 amended by section 5 of part J of chapter 59 of the laws of 2021, is
 15 amended to read as follows:
 16 (1) Either, all of the taxes described in article twenty-eight of this
 17 chapter, at the same uniform rate, as to which taxes all provisions of
 18 the local laws, ordinances or resolutions imposing such taxes shall be
 19 identical, except as to rate and except as otherwise provided, with the
 20 corresponding provisions in such article twenty-eight, including the
 21 definition and exemption provisions of such article, so far as the
 22 provisions of such article twenty-eight can be made applicable to the
 23 taxes imposed by such city or county and with such limitations and
 24 special provisions as are set forth in this article. The taxes author-
 25 ized under this subdivision may not be imposed by a city or county
 26 unless the local law, ordinance or resolution imposes such taxes so as
 27 to include all portio