BILL NUMBER: S4744A
SPONSOR: GOUNARDES
 
TITLE OF BILL:
An act to amend the tax law, in relation to exempting school supplies
from sales tax during a specified period each year
 
PURPOSE:
To establish a 15-day period each year to exempt school supplies or
items commonly used by a student in a course of study from sales tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends the Tax Law by adding a new paragraph in subdivision
(a) of section 1115 to establish a 15-day period each year to exempt
school supplies or items commonly used by a student in a course of study
from the sales tax.
Section 2 and 3: Amends paragraphs 1 and 4 of subdivision (a) of section
1210 of the Tax Law to authorize counties and cities to establish the
sales tax exemption of school supplies or items commonly used by a
student in a course of study.
Section 4: Provides an immediate effective date and applies to taxable
periods beginning on and after August first in the year next succeeding
the year in which it shall have become a law.
 
JUSTIFICATION:
Some states in the United States offer "tax-free-weekend" for purchases
of school supplies before the start of the school season. This is done
to support families and children to have better access to school
supplies which is necessary for children to learn. This bill will estab-
lish a longer, 15-day period for the sales tax holiday on school
supplies or items commonly used by a student in a course of study.
School supplies or items commonly used by a student in a course of study
will include book bags or backpacks, textbooks, pens, pencils, high-
lighters, crayons, markers, erasers, index cards, paper,notebooks, bind-
ers, folders, scissors, rulers, calculators etc. Each year families will
experience the sales tax exemption days prior to the beginning of the
school year. The bill also establishes a price threshold of less than
$110 for each school supply item, in line with the current price thresh-
olds for sales tax exemptions for clothing and footwear other necessary
purchases for which the state has seen fit to provide relief to working
families.
 
LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
Immediately and applies to taxable periods beginning on and after August
first in the year next succeeding the year in which it shall have become
a law.

Statutes affected:
S4744: 1115 tax law
S4744A: 1115 tax law