BILL NUMBER: S4601
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.
Sections 2 and 3: Amend 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 help families and children get better access to school supplies which
are necessary for children to learn. This bill will establish 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, highlighters, crayons,
markers, erasers, index cards, paper, notebooks, binders, folders, scis-
sors, 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 per purchase,
in line with the current price thresholds 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:
2024: S4744A - Reported to Finance
2023: S4744A - Reported to Finance
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect immediately and apply 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:
S4601: 1115 tax law, 1210 tax law