Bill Text: NY A04431 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 4431

Introduced

Bill Title: Exempts sales of school supplies from sales tax when purchased between the fourth Thursday in August and the first Monday in September.

Spectrum: Partisan Bill (Democrat 18-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A04431 Detail]

Download: New_York-2023-A04431-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          4431

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 14, 2023
                                       ___________

        Introduced  by  M.  of  A.  ZEBROWSKI,  CRUZ,  DICKENS,  GONZALEZ-ROJAS,
          BURDICK,  BRONSON,  McMAHON,  ROZIC,  THIELE,   STERN,   SANTABARBARA,
          JEAN-PIERRE, LUPARDO, BUTTENSCHON, CONRAD -- read once and referred to
          the Committee on Ways and Means

        AN  ACT  to  amend  the tax law, in relation to establishing a sales tax
          exemption for school supplies

          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) School supply products purchased between the fourth  Thursday  in
     4  August and the first Monday in September, including:
     5    (A) computers with a sales price of less than three thousand dollars;
     6    (B)  art  supplies,  including but not limited to clay, paints, paint-
     7  brushes and drawing pads;
     8    (C) supplies normally used in a classroom setting, including  but  not
     9  limited  to  backpacks,  binders,  book  bags,  calculators  under three
    10  hundred dollars, crayons, erasers, folders,  glue,  highlighters,  lunch
    11  boxes,  markers,  notebooks,  paper, pencils, pens, rulers, scissors and
    12  writing instruments.
    13    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04747-01-3