BILL NUMBER: S3428
SPONSOR: HELMING
 
TITLE OF BILL:
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
 
PURPOSE:
To establish a one-week period each year to exempt school supplies
including computer hardware and software from sales and compensating use
tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends the Tax Law by adding a new paragraph to establish a
one-week period each year to exempt computer hardware and software as
well as school supplies from the sales and compensating use tax.
Section 2: Provides an immediate effective date and applies to taxable
periods beginning on and after August 1, 2026.
 
JUSTIFICATION:
New York families struggle every day under the increased burden of high
taxes in the state. We must ensure that parents and their children have
access to the school supplies necessary to learn and thrive. This legis-
lation would create a tax-free week on school supplies including comput-
er hardware and software, prior to the beginning of each new school
year.
 
LEGISLATIVE HISTORY:
2023-2024: reported from Budget and Revenue and committed to Investi-
gations and Government Operations/A.3443 referred to Ways and Means
2021-2022: S.2583 referred to Budget and Revenue/A.6512 referred to Ways
and Means
2020: S.6659 referred to Rules/ A.6008-A referred to Ways and Means
2019: Similar legislation, A.6008 died in Assembly Ways and Means
2018: Similar legislation, A.6883-A died in Assembly Ways and
Means/S.901-A died in Senate Investigations and Government Operations
 
FISCAL IMPLICATIONS:
Undetermined.
 
EFFECTIVE DATE:
This act shall take effect immediately and applies to taxable periods
beginning on and after August 1, 2026.

Statutes affected:
S3428: 1115 tax law