New York A 6876: Relates to exempting school supplies from sales tax during a specified period each year

Bill Text

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A06876 Summary:

BILL NOA06876A

&nbsp

SAME ASSAME AS S04601-A

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SPONSORGriffin

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COSPNSR

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MLTSPNSR

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Amd §§1115 & 1210, Tax L

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Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

Go to top A06876 Actions:

BILL NOA06876A

&nbsp

03/18/2025referred to ways and means

01/07/2026referred to ways and means

03/24/2026amend and recommit to ways and means

03/24/2026print number 6876a

Go to topA06876 Committee&nbspVotes:

Go to topA06876 Floor&nbspVotes:

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

Go to topA06876 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6876--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 18, 2025
 ___________

 Introduced by M. of A. GRIFFIN -- read once and referred to the Commit-
 tee on Ways and Means -- recommitted to the Committee on Ways and
 Means in accordance with Assembly Rule 3, sec. 2 -- committee
 discharged, bill amended, ordered reprinted as amended and recommitted
 to said committee

 AN ACT to amend the tax law, in relation to exempting school supplies
 from sales tax during a specified period each year

 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) School supplies or items commonly used by a student in a course
 4 of study for which the receipt or consideration given or contracted to
 5 be given is less than one hundred ten dollars for the total purchase,
 6 which shall include, but not be limited to, book bags or backpacks,
 7 textbooks, pens, pencils, highlighters, crayons, markers, erasers, index
 8 cards, paper, notebooks, binders, folders, scissors, rulers, and calcu-
 9 lators. Only the purchases made during the fifteen-day period commencing
 10 on the fifteenth day immediately preceding the first Monday in Septem-
 11 ber, known as Labor Day, and ending on Labor Day, during each calendar
 12 year shall be exempt under this paragraph.
 13 § 2. 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

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05617-05-6

 A. 6876--A 2

 1 taxes imposed by such city or county and with such limitations and
 2 special provisions as are set forth in this article. The taxes author-
 3 ized under this subdivision may not be imposed by a city or county
 4 unless the local law, ordinance or resolution imposes such taxes so as
 5 to include all portions and all types of receipts, charges or rents,
 6 subject to state tax under sections eleven hundred five and eleven
 7 hundred ten of this chapter, except as otherwise provided. Notwith-
 8 standing the foregoing, a tax imposed by a city or county authorized
 9 under this subdivision shall not include the tax imposed on charges for
 10 admission to race tracks and simulcast facilities under subdivision (f)
 11 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 12 nance or resolution enacted by any city of less than one million or by
 13 any county or school district, imposing the taxes authorized by this
 14 subdivision, shall, notwithstanding any provision of law to the contra-
 15 ry, exclude from the operation of such local taxes all sales of tangible
 16 personal property for use or consumption directly and predominantly in
 17 the production of tangible personal property, gas, electricity, refrig-
 18 eration or steam, for sale, by manufacturing, processing, generating,
 19 assembly, refining