S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4744--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 14, 2023
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 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:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 47 to read as follows:
   (47) SCHOOL SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN  A  COURSE
 OF  STUDY  FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR CONTRACTED TO
 BE GIVEN IS LESS THAN ONE HUNDRED TEN  DOLLARS  PER  ITEM,  WHICH  SHALL
 INCLUDE, BUT NOT BE LIMITED TO, BOOK BAGS OR BACKPACKS, TEXTBOOKS, PENS,
 PENCILS,  HIGHLIGHTERS,  CRAYONS,  MARKERS, ERASERS, INDEX CARDS, PAPER,
 NOTEBOOKS, BINDERS, FOLDERS, SCISSORS, RULERS AND CALCULATORS. ONLY  THE
 PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH
 DAY  IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR
 DAY, AND ENDING ON LABOR DAY, DURING EACH CALENDAR YEAR SHALL BE  EXEMPT
 UNDER THIS PARAGRAPH.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  5  of part J of chapter 59 of the laws of 2021, is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07893-05-3
              

 S. 4744--A                          2
 
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
 standing the foregoing, a tax imposed by a  city  or  county  authorized
 under  this subdivision shall not include the tax imposed on charges for
 admission to race tracks and simulcast facilities under subdivision  (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance  or  resolution enacted by any city of less than one million or by
 any county or school district, imposing the  taxes  authorized  by  this
 subdivision,  shall, notwithstanding any provision of law to the contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal property for use or consumption directly and  predominantly  in
 the  production of tangible personal property, gas, electricity, refrig-
 eration or steam, for sale, by  manufacturing,  processing,  generating,
 assembly,  refining,  mining  or  extracting;  and all sales of tangible
 personal property for use or consumption  predominantly  either  in  the
 production  of  tangible personal property, for sale, by farming or in a
 commercial horse boarding operation, or in both; and all sales  of  fuel
 sold  for use in commercial aircraft and general aviation aircraft; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi-
 sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
 chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
 city,  county  or school district, imposing the taxes authorized by this
 subdivision, shall omit the residential solar energy  systems  equipment
 and  electricity exemption provided for in subdivision (ee), the commer-
 cial solar energy systems equipment and electricity  exemption  provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in  subdivision  (kk)  [and],  the  clothing  and  footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE SCHOOL SUPPLIES OR ITEMS
 COMMONLY  USED  BY A STUDENT IN A COURSE OF STUDY EXEMPTION PROVIDED FOR
 IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS  CHAPTER,  unless such city, county or school district
 elects otherwise as to such residential solar energy  systems  equipment
 and  electricity  exemption, such commercial solar energy systems equip-
 ment and electricity exemption, commercial fuel cell electricity  gener-
 ating  systems  equipment  and  electricity  generated by such equipment
 exemption or such  clothing  and  footwear  exemption,  OR  SUCH  SCHOOL
 SUPPLIES  OR  ITEMS  COMMONLY  USED  BY  A  STUDENT IN A COURSE OF STUDY
 EXEMPTION.
   § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa-
 rately amended and subparagraph (xiv) as added by section 6 of part Z of
 chapter 60 of the laws of 2016, is amended to read as follows:
   (4) Notwithstanding any other provision of law to  the  contrary,  any
 local  law  enacted  by any city of one million or more that imposes the
 taxes authorized by this subdivision (i) may omit the exception provided
 in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
 eleven  hundred  five of this chapter for receipts from laundering, dry-
 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 (ii) may impose the tax described in paragraph six of subdivision (c) of
 S. 4744--A                          3
 
 section eleven hundred five of this chapter at a rate in addition to the
 rate prescribed by this section not to exceed two percent  in  multiples
 of  one-half  of one percent; (iii) shall provide that the tax described
 in  paragraph  six  of subdivision (c) of section eleven hundred five of
 this chapter does not apply to facilities owned and operated by the city
 or an agency or instrumentality of the city or a public corporation  the
 majority  of  whose members are appointed by the chief executive officer
 of the city or the legislative body of the city or both  of  them;  (iv)
 shall  not include any tax on receipts from, or the use of, the services
 described in paragraph  seven  of  subdivision  (c)  of  section  eleven
 hundred  five  of  this chapter; (v) shall provide that, for purposes of
 the tax described in subdivision (e) of section eleven hundred  five  of
 this  chapter,  "permanent  resident"  means any occupant of any room or
 rooms in a hotel for at least one hundred eighty consecutive  days  with
 regard  to  the  period  of  such occupancy; (vi) may omit the exception
 provided in paragraph one of subdivision (f) of section  eleven  hundred
 five  of  this  chapter for charges to a patron for admission to, or use
 of, facilities for sporting activities in which the patron is  to  be  a
 participant,  such  as  bowling  alleys  and  swimming  pools; (vii) may
 provide the clothing and  footwear  exemption  in  paragraph  thirty  of
 subdivision  (a) of section eleven hundred fifteen of this chapter, and,
 notwithstanding any provision of subdivision (d) of this section to  the
 contrary,  any  local law providing for such exemption or repealing such
 exemption, may go into effect on any one of the following  dates:  March
 first,  June first, September first or December first; (viii) shall omit
 the exemption provided in paragraph  forty-one  of  subdivision  (a)  of
 section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the
 exemption provided in subdivision (c) of section eleven hundred  fifteen
 of this chapter insofar as it applies to fuel, gas, electricity, refrig-
 eration and steam, and gas, electric, refrigeration and steam service of
 whatever  nature  for use or consumption directly and exclusively in the
 production of gas, electricity, refrigeration or steam; (x) shall  omit,
 unless  such  city  elects otherwise, the provision for refund or credit
 contained in clause six of subdivision (a)  or  in  subdivision  (d)  of
 section  eleven  hundred  nineteen  of  this  chapter; (xii) shall omit,
 unless such city elects otherwise, the exemption for  residential  solar
 energy systems equipment and electricity provided in subdivision (ee) of
 section  eleven  hundred  fifteen  of  this  chapter; (xiii) shall omit,
 unless such city elects otherwise, the exemption  for  commercial  solar
 energy systems equipment and electricity provided in subdivision (ii) of
 section  eleven  hundred  fifteen  of  this  chapter;  [and] (xiv) shall
 exclude from the operation of such local taxes all sales  of  fuel  sold
 for  use in commercial aircraft and general aviation aircraft[.  (xiv)];
 (XV) shall omit, unless such city elects otherwise,  the  exemption  for
 commercial  fuel cell electricity generating systems equipment and elec-
 tricity generated by such equipment  provided  in  subdivision  (kk)  of
 section  eleven  hundred  fifteen  of  this  chapter[.]; AND   (XVI) MAY
 PROVIDE THE SCHOOL SUPPLIES AND ITEMS COMMONLY USED BY A  STUDENT  IN  A
 COURSE  OF  STUDY EXEMPTION   IN  PARAGRAPH  FORTY-SEVEN  OF SUBDIVISION
 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER,  AND,  NOTWITH-
 STANDING  ANY  PROVISION  OF  SUBDIVISION  (D)  OF THIS SECTION TO   THE
 CONTRARY,  ANY  LOCAL LAW PROVIDING FOR SUCH EXEMPTION OR REPEALING SUCH
 EXEMPTION, MAY BE APPLICABLE ONLY  TO  THE  PURCHASES  MADE  DURING  THE
 FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH DAY IMMEDIATELY PRECEDING
 THE  FIRST  MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND ENDING ON LABOR
 DAY, DURING EACH CALENDAR YEAR. Any reference in this chapter or in  any
 S. 4744--A                          4
 
 local  law, ordinance or resolution enacted pursuant to the authority of
 this article to former subdivisions (n) or (p) of this section shall  be
 deemed  to  be a reference to clauses (xii) or (xiii) of this paragraph,
 respectively,  and  any  such  local  law,  ordinance or resolution that
 provides the exemptions provided in such former subdivisions (n)  and/or
 (p) shall be deemed instead to provide the exemptions provided in claus-
 es (xii) and/or (xiii) of this paragraph.
   § 4. This act shall take effect immediately and shall be applicable to
 taxable  periods  beginning  on  and after August first in the year next
 succeeding the year in which it shall have become a law.