Bill Text: NY A10712 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 10712 (Prior Session Legislation)

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 1-0)

Status: (Introduced - Dead) 2022-09-09 - referred to ways and means [A10712 Detail]

Download: New_York-2021-A10712-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10712

                   IN ASSEMBLY

                                    September 9, 2022
                                       ___________

        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Zebrowski)
          -- 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.
                                                                   LBD16182-02-2