NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7958A
SPONSOR: Rosenthal TITLE OF BILL:
An act to amend the tax law, in relation to exempting used books from
the collection sales and use taxes
PURPOSE:
This legislation will exempt used books from New York State sales and
use taxes.
SUMMARY OF SPECIFIC PROVISIONS:
Section one establishes the title of the bill as the "Paid-In Act."
Section two amends subdivision (a) of section 1115 of the tax law.
Section three establishes the effective date.
JUSTIFICATION:
Used bookstores and other sellers provide affordable reading material to
people across all income levels, ensuring more equitable access to know-
ledge and literacy. Further, by purchasing used books, consumers extend
the life of these written materials.
Despite sales tax having already been paid on the initial purchase of
books, sales and use taxes are imposed once again when used books are
sold. The "Paid-In Act" would exempt used book purchases, up to one
hundred dollars, from sales tax, incentivizing New Yorkers to purchase
used books and support local retailers, ensuring that this pathway to
learning remains available to all New Yorkers.
LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7958--A
2025-2026 Regular Sessions
IN ASSEMBLY
April 16, 2025
___________
Introduced by M. of A. ROSENTHAL, BRONSON -- read once and referred to
the Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting used books from
the collection sales and use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "Paid-In Act".
3 § 2. Subdivision (a) of section 1115 of the tax law is amended by
4 adding a new paragraph 47 to read as follows:
5 (47) used books, including secondhand purchases, for which the receipt
6 or consideration given or contracted to be given is less than one
7 hundred dollars per item.
8 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11607-05-5
