Senate Bill S4744A

2023-2024 Legislative Session

Relates to exempting school supplies from sales tax during a specified period each year

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Current Bill Status - In Senate Committee Finance 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

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Bill Amendments

2023-S4744 - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L

2023-S4744 - Summary

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

2023-S4744 - Sponsor Memo

2023-S4744 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4744
 
                        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
 
 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 MONDAY
 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07893-03-3
              

2023-S4744A (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L

2023-S4744A (ACTIVE) - Summary

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

2023-S4744A (ACTIVE) - Sponsor Memo

2023-S4744A (ACTIVE) - Bill Text download pdf

                             
                     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
              

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