Assembly Bill A10711

2023-2024 Legislative Session

Relates to eliminating sales tax on books assigned by a college or university professor

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2023-A10711 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2025-2026 Legislative Session:
A1400

2023-A10711 (ACTIVE) - Summary

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

2023-A10711 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10711
 
                           I N  A S S E M B L Y
 
                            September 18, 2024
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Dinowitz) --
   read once and referred to the Committee 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:
 
   Section  1. Paragraph 34 of subdivision (a) of section 1115 of the tax
 law, as added by section 96 of part A of chapter 56 of the laws of 1998,
 is amended to read as follows:
   (34) Textbooks AND OTHER BOOKS purchased by full and part time college
 students for their courses; provided, however, that upon purchase such a
 student shall present a valid student identification card,  and  such  a
 textbook  OR  OTHER  BOOK  shall be required for a course being taken by
 such student at an institution of higher education. For purposes of this
 subdivision the term:
   (i)  "Textbooks"  includes  only  those  books  specifically  written,
 designed  or  produced  for  educational,  instructional  or pedagogical
 purposes.
   (ii) "Institution of higher education" shall mean any  institution  of
 higher  education, recognized and approved by the regents of the univer-
 sity of the state of New York or accredited by a  nationally  recognized
 accrediting agency or association accepted as such by the regents of the
 university  of  the  state of New York, which provides a course of study
 leading to the granting  of  a  post-secondary  degree,  certificate  or
 diploma.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, beginning at least ninety days after the date this act  shall  have
 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.
                                                            LBD16029-01-4

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.