STATE OF NEW YORK
________________________________________________________________________
7644--A
2025-2026 Regular Sessions
IN SENATE
April 24, 2025
___________
Introduced by Sen. BYNOE -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue --
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.
LBD11607-06-5
