STATE OF NEW YORK
________________________________________________________________________
10711
IN ASSEMBLY
September 18, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Dinowitz) --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to eliminating sales tax on
books assigned as required reading by a college or university instruc-
tor
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 34 of subdivision (a) of section 1115 of the tax
2 law, as added by section 96 of part A of chapter 56 of the laws of 1998,
3 is amended to read as follows:
4 (34) Textbooks and other books purchased by full and part time college
5 students for their courses; provided, however, that upon purchase such a
6 student shall present a valid student identification card, and such a
7 textbook or other book shall be required for a course being taken by
8 such student at an institution of higher education. For purposes of this
9 subdivision the term:
10 (i) "Textbooks" includes only those books specifically written,
11 designed or produced for educational, instructional or pedagogical
12 purposes.
13 (ii) "Institution of higher education" shall mean any institution of
14 higher education, recognized and approved by the regents of the univer-
15 sity of the state of New York or accredited by a nationally recognized
16 accrediting agency or association accepted as such by the regents of the
17 university of the state of New York, which provides a course of study
18 leading to the granting of a post-secondary degree, certificate or
19 diploma.
20 § 2. This act shall take effect on the first day of a sales tax quar-
21 terly period, as described in subdivision (b) of section 1136 of the tax
22 law, beginning at least ninety days after the date this act shall have
23 become a law and shall apply to sales made on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16029-01-4
