NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5220
SPONSOR: Simon TITLE OF BILL:
An act to amend the tax law, in relation to establishing a sales tax
exemption for school supplies
PURPOSE OR GENERAL IDEA OF BILL:
This bill would establish a sales tax exemption prior to the start of a
new school year for school supplies.
SUMMARY OF PROVISIONS:
Section one of the bill amends subdivision (a) of section 1115 of the
tax law to establish a sales tax exemption for school supplies prior to
the new school year. This section includes the date range for the sales
tax exemption and products that qualify for the exemption,
Section two of the bill relates to the effective date:
JUSTIFICATION:
At the start of every school year, parents are required to purchase a
long list of goods to prepare their children for the new year. Across
the country, states have enacted tax holidays to lower the burden of
this annual expense, however New York has no such exemption. With the
rising costs of goods, this bill will provide much-needed relief for
families.
PRIOR LEGISLATIVE HISTORY:
2023-24: A4431 Zebrowski
2021-22 A10712 Zebrowski
FISCAL IMPLICATIONS:
To be determined
EFFECTIVE DATE:
this act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
5220
2025-2026 Regular Sessions
IN ASSEMBLY
February 12, 2025
___________
Introduced by M. of A. SIMON, CRUZ, GONZALEZ-ROJAS, BURDICK, BRONSON,
McMAHON, ROZIC, STERN, SANTABARBARA, LUPARDO, BUTTENSCHON, CONRAD,
EACHUS, RAGA -- 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
exemption for school supplies
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 supply products purchased between the fourth Thursday in
4 August and the first Monday in September, including:
5 (A) computers with a sales price of less than three thousand dollars;
6 (B) art supplies, including but not limited to clay, paints, paint-
7 brushes and drawing pads;
8 (C) supplies normally used in a classroom setting, including but not
9 limited to backpacks, binders, book bags, calculators under three
10 hundred dollars, crayons, erasers, folders, glue, highlighters, lunch
11 boxes, markers, notebooks, paper, pencils, pens, rulers, scissors and
12 writing instruments.
13 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06228-01-5
