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
