Bill Text: NY S04744 | 2023-2024 | General Assembly | Amended
Bill Title: Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-02-27 - REPORTED AND COMMITTED TO FINANCE [S04744 Detail]
Download: New_York-2023-S04744-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 4744--A 2023-2024 Regular Sessions IN SENATE February 14, 2023 ___________ Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to exempting school supplies from sales tax during a specified period each year 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 supplies or items commonly used by a student in a course 4 of study for which the receipt or consideration given or contracted to 5 be given is less than one hundred ten dollars per item, which shall 6 include, but not be limited to, book bags or backpacks, textbooks, pens, 7 pencils, highlighters, crayons, markers, erasers, index cards, paper, 8 notebooks, binders, folders, scissors, rulers and calculators. Only the 9 purchases made during the fifteen-day period commencing on the fifteenth 10 day immediately preceding the first Monday in September, known as Labor 11 Day, and ending on Labor Day, during each calendar year shall be exempt 12 under this paragraph. 13 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 14 amended by section 5 of part J of chapter 59 of the laws of 2021, is 15 amended to read as follows: 16 (1) Either, all of the taxes described in article twenty-eight of this 17 chapter, at the same uniform rate, as to which taxes all provisions of 18 the local laws, ordinances or resolutions imposing such taxes shall be 19 identical, except as to rate and except as otherwise provided, with the 20 corresponding provisions in such article twenty-eight, including the 21 definition and exemption provisions of such article, so far as the 22 provisions of such article twenty-eight can be made applicable to the 23 taxes imposed by such city or county and with such limitations and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07893-05-3S. 4744--A 2 1 special provisions as are set forth in this article. The taxes author- 2 ized under this subdivision may not be imposed by a city or county 3 unless the local law, ordinance or resolution imposes such taxes so as 4 to include all portions and all types of receipts, charges or rents, 5 subject to state tax under sections eleven hundred five and eleven 6 hundred ten of this chapter, except as otherwise provided. Notwith- 7 standing the foregoing, a tax imposed by a city or county authorized 8 under this subdivision shall not include the tax imposed on charges for 9 admission to race tracks and simulcast facilities under subdivision (f) 10 of section eleven hundred five of this chapter. (i) Any local law, ordi- 11 nance or resolution enacted by any city of less than one million or by 12 any county or school district, imposing the taxes authorized by this 13 subdivision, shall, notwithstanding any provision of law to the contra- 14 ry, exclude from the operation of such local taxes all sales of tangible 15 personal property for use or consumption directly and predominantly in 16 the production of tangible personal property, gas, electricity, refrig- 17 eration or steam, for sale, by manufacturing, processing, generating, 18 assembly, refining, mining or extracting; and all sales of tangible 19 personal property for use or consumption predominantly either in the 20 production of tangible personal property, for sale, by farming or in a 21 commercial horse boarding operation, or in both; and all sales of fuel 22 sold for use in commercial aircraft and general aviation aircraft; and, 23 unless such city, county or school district elects otherwise, shall omit 24 the provision for credit or refund contained in clause six of subdivi- 25 sion (a) or subdivision (d) of section eleven hundred nineteen of this 26 chapter. (ii) Any local law, ordinance or resolution enacted by any 27 city, county or school district, imposing the taxes authorized by this 28 subdivision, shall omit the residential solar energy systems equipment 29 and electricity exemption provided for in subdivision (ee), the commer- 30 cial solar energy systems equipment and electricity exemption provided 31 for in subdivision (ii), the commercial fuel cell electricity generating 32 systems equipment and electricity generated by such equipment exemption 33 provided for in subdivision (kk) [and], the clothing and footwear 34 exemption provided for in paragraph thirty of subdivision (a) of section 35 eleven hundred fifteen of this chapter, and the school supplies or items 36 commonly used by a student in a course of study exemption provided for 37 in paragraph forty-seven of subdivision (a) of section eleven hundred 38 fifteen of this chapter, unless such city, county or school district 39 elects otherwise as to such residential solar energy systems equipment 40 and electricity exemption, such commercial solar energy systems equip- 41 ment and electricity exemption, commercial fuel cell electricity gener- 42 ating systems equipment and electricity generated by such equipment 43 exemption or such clothing and footwear exemption, or such school 44 supplies or items commonly used by a student in a course of study 45 exemption. 46 § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as 47 amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa- 48 rately amended and subparagraph (xiv) as added by section 6 of part Z of 49 chapter 60 of the laws of 2016, is amended to read as follows: 50 (4) Notwithstanding any other provision of law to the contrary, any 51 local law enacted by any city of one million or more that imposes the 52 taxes authorized by this subdivision (i) may omit the exception provided 53 in subparagraph (ii) of paragraph three of subdivision (c) of section 54 eleven hundred five of this chapter for receipts from laundering, dry- 55 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining; 56 (ii) may impose the tax described in paragraph six of subdivision (c) ofS. 4744--A 3 1 section eleven hundred five of this chapter at a rate in addition to the 2 rate prescribed by this section not to exceed two percent in multiples 3 of one-half of one percent; (iii) shall provide that the tax described 4 in paragraph six of subdivision (c) of section eleven hundred five of 5 this chapter does not apply to facilities owned and operated by the city 6 or an agency or instrumentality of the city or a public corporation the 7 majority of whose members are appointed by the chief executive officer 8 of the city or the legislative body of the city or both of them; (iv) 9 shall not include any tax on receipts from, or the use of, the services 10 described in paragraph seven of subdivision (c) of section eleven 11 hundred five of this chapter; (v) shall provide that, for purposes of 12 the tax described in subdivision (e) of section eleven hundred five of 13 this chapter, "permanent resident" means any occupant of any room or 14 rooms in a hotel for at least one hundred eighty consecutive days with 15 regard to the period of such occupancy; (vi) may omit the exception 16 provided in paragraph one of subdivision (f) of section eleven hundred 17 five of this chapter for charges to a patron for admission to, or use 18 of, facilities for sporting activities in which the patron is to be a 19 participant, such as bowling alleys and swimming pools; (vii) may 20 provide the clothing and footwear exemption in paragraph thirty of 21 subdivision (a) of section eleven hundred fifteen of this chapter, and, 22 notwithstanding any provision of subdivision (d) of this section to the 23 contrary, any local law providing for such exemption or repealing such 24 exemption, may go into effect on any one of the following dates: March 25 first, June first, September first or December first; (viii) shall omit 26 the exemption provided in paragraph forty-one of subdivision (a) of 27 section eleven hundred fifteen of this chapter; (ix) shall omit the 28 exemption provided in subdivision (c) of section eleven hundred fifteen 29 of this chapter insofar as it applies to fuel, gas, electricity, refrig- 30 eration and steam, and gas, electric, refrigeration and steam service of 31 whatever nature for use or consumption directly and exclusively in the 32 production of gas, electricity, refrigeration or steam; (x) shall omit, 33 unless such city elects otherwise, the provision for refund or credit 34 contained in clause six of subdivision (a) or in subdivision (d) of 35 section eleven hundred nineteen of this chapter; (xii) shall omit, 36 unless such city elects otherwise, the exemption for residential solar 37 energy systems equipment and electricity provided in subdivision (ee) of 38 section eleven hundred fifteen of this chapter; (xiii) shall omit, 39 unless such city elects otherwise, the exemption for commercial solar 40 energy systems equipment and electricity provided in subdivision (ii) of 41 section eleven hundred fifteen of this chapter; [and] (xiv) shall 42 exclude from the operation of such local taxes all sales of fuel sold 43 for use in commercial aircraft and general aviation aircraft[. (xiv)]; 44 (xv) shall omit, unless such city elects otherwise, the exemption for 45 commercial fuel cell electricity generating systems equipment and elec- 46 tricity generated by such equipment provided in subdivision (kk) of 47 section eleven hundred fifteen of this chapter[.]; and (xvi) may 48 provide the school supplies and items commonly used by a student in a 49 course of study exemption in paragraph forty-seven of subdivision 50 (a) of section eleven hundred fifteen of this chapter, and, notwith- 51 standing any provision of subdivision (d) of this section to the 52 contrary, any local law providing for such exemption or repealing such 53 exemption, may be applicable only to the purchases made during the 54 fifteen-day period commencing on the fifteenth day immediately preceding 55 the first Monday in September, known as Labor Day, and ending on Labor 56 Day, during each calendar year. Any reference in this chapter or in anyS. 4744--A 4 1 local law, ordinance or resolution enacted pursuant to the authority of 2 this article to former subdivisions (n) or (p) of this section shall be 3 deemed to be a reference to clauses (xii) or (xiii) of this paragraph, 4 respectively, and any such local law, ordinance or resolution that 5 provides the exemptions provided in such former subdivisions (n) and/or 6 (p) shall be deemed instead to provide the exemptions provided in claus- 7 es (xii) and/or (xiii) of this paragraph. 8 § 4. This act shall take effect immediately and shall be applicable to 9 taxable periods beginning on and after August first in the year next 10 succeeding the year in which it shall have become a law.