•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

A04431 Summary:

BILL NOA04431
 
SAME ASNo Same As
 
SPONSORZebrowski
 
COSPNSRCruz, Dickens, Gonzalez-Rojas, Burdick, Bronson, McMahon, Rozic, Thiele, Stern, Santabarbara, Jean-Pierre, Lupardo, Buttenschon, Conrad, Simon, Eachus, Raga
 
MLTSPNSR
 
Amd §1115, Tax L
 
Exempts sales of school supplies from sales tax when purchased between the fourth Thursday in August and the first Monday in September.
Go to top    

A04431 Actions:

BILL NOA04431
 
02/14/2023referred to ways and means
01/03/2024referred to ways and means
Go to top

A04431 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A4431
 
SPONSOR: Zebrowski
  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: A.10712 of 2021-22.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately.
Go to top

A04431 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4431
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 14, 2023
                                       ___________
 
        Introduced  by  M.  of  A.  ZEBROWSKI,  CRUZ,  DICKENS,  GONZALEZ-ROJAS,
          BURDICK,  BRONSON,  McMAHON,  ROZIC,  THIELE,   STERN,   SANTABARBARA,
          JEAN-PIERRE, LUPARDO, BUTTENSCHON, CONRAD -- 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.
                                                                   LBD04747-01-3
Go to top