Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.
STATE OF NEW YORK
________________________________________________________________________
3428
2025-2026 Regular Sessions
IN SENATE
January 27, 2025
___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting computer hardware
and software and school supplies from sales and compensating use tax
during a specified period each year
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) During the seven day period each year commencing on the Tuesday
4 immediately preceding the first Monday in September, known as Labor Day,
5 and ending on Labor Day, school supplies or items commonly used by a
6 student in a course of study which shall include, but not be limited to,
7 book bags or backpacks, books, computer equipment (including related
8 software and hardware), pens, pencils, highlighters, crayons, markers,
9 erasers, index cards, paper, notebooks, binders, folders, scissors,
10 rulers and calculators.
11 § 2. This act shall take effect immediately and shall apply to taxable
12 periods beginning on and after August 1, 2026.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02538-01-5
