Bill Text: NY S04744 | 2023-2024 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4744

                               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

        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 Monday
    10  immediately preceding the first Monday in September, known as Labor Day,
    11  and ending on Labor Day, during each calendar year shall be exempt under
    12  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
    24  special provisions as are set forth in this article. The  taxes  author-
    25  ized  under  this  subdivision  may  not  be imposed by a city or county

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07893-03-3
        S. 4744                             2

     1  unless the local law, ordinance or resolution imposes such taxes  so  as
     2  to  include  all  portions  and all types of receipts, charges or rents,
     3  subject to state tax under  sections  eleven  hundred  five  and  eleven
     4  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
     5  standing the foregoing, a tax imposed by a  city  or  county  authorized
     6  under  this subdivision shall not include the tax imposed on charges for
     7  admission to race tracks and simulcast facilities under subdivision  (f)
     8  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     9  nance  or  resolution enacted by any city of less than one million or by
    10  any county or school district, imposing the  taxes  authorized  by  this
    11  subdivision,  shall, notwithstanding any provision of law to the contra-
    12  ry, exclude from the operation of such local taxes all sales of tangible
    13  personal property for use or consumption directly and  predominantly  in
    14  the  production of tangible personal property, gas, electricity, refrig-
    15  eration or steam, for sale, by  manufacturing,  processing,  generating,
    16  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    17  personal property for use or consumption  predominantly  either  in  the
    18  production  of  tangible personal property, for sale, by farming or in a
    19  commercial horse boarding operation, or in both; and all sales  of  fuel
    20  sold  for use in commercial aircraft and general aviation aircraft; and,
    21  unless such city, county or school district elects otherwise, shall omit
    22  the provision for credit or refund contained in clause six  of  subdivi-
    23  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    24  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    25  city,  county  or school district, imposing the taxes authorized by this
    26  subdivision, shall omit the residential solar energy  systems  equipment
    27  and  electricity exemption provided for in subdivision (ee), the commer-
    28  cial solar energy systems equipment and electricity  exemption  provided
    29  for in subdivision (ii), the commercial fuel cell electricity generating
    30  systems  equipment and electricity generated by such equipment exemption
    31  provided for in  subdivision  (kk)  [and],  the  clothing  and  footwear
    32  exemption provided for in paragraph thirty of subdivision (a) of section
    33  eleven hundred fifteen of this chapter, and the school supplies or items
    34  commonly  used  by a student in a course of study exemption provided for
    35  in paragraph forty-seven of subdivision (a) of  section  eleven  hundred
    36  fifteen  of  this  chapter,  unless such city, county or school district
    37  elects otherwise as to such residential solar energy  systems  equipment
    38  and  electricity  exemption, such commercial solar energy systems equip-
    39  ment and electricity exemption, commercial fuel cell electricity  gener-
    40  ating  systems  equipment  and  electricity  generated by such equipment
    41  exemption or such  clothing  and  footwear  exemption,  or  such  school
    42  supplies  or  items  commonly  used  by  a  student in a course of study
    43  exemption.
    44    § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
    45  amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa-
    46  rately amended and subparagraph (xiv) as added by section 6 of part Z of
    47  chapter 60 of the laws of 2016, is amended to read as follows:
    48    (4) Notwithstanding any other provision of law to  the  contrary,  any
    49  local  law  enacted  by any city of one million or more that imposes the
    50  taxes authorized by this subdivision (i) may omit the exception provided
    51  in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
    52  eleven  hundred  five of this chapter for receipts from laundering, dry-
    53  cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
    54  (ii) may impose the tax described in paragraph six of subdivision (c) of
    55  section eleven hundred five of this chapter at a rate in addition to the
    56  rate prescribed by this section not to exceed two percent  in  multiples
        S. 4744                             3

     1  of  one-half  of one percent; (iii) shall provide that the tax described
     2  in paragraph six of subdivision (c) of section eleven  hundred  five  of
     3  this chapter does not apply to facilities owned and operated by the city
     4  or  an agency or instrumentality of the city or a public corporation the
     5  majority of whose members are appointed by the chief  executive  officer
     6  of  the  city  or the legislative body of the city or both of them; (iv)
     7  shall not include any tax on receipts from, or the use of, the  services
     8  described  in  paragraph  seven  of  subdivision  (c)  of section eleven
     9  hundred five of this chapter; (v) shall provide that,  for  purposes  of
    10  the  tax  described in subdivision (e) of section eleven hundred five of
    11  this chapter, "permanent resident" means any occupant  of  any  room  or
    12  rooms  in  a hotel for at least one hundred eighty consecutive days with
    13  regard to the period of such occupancy;  (vi)  may  omit  the  exception
    14  provided  in  paragraph one of subdivision (f) of section eleven hundred
    15  five of this chapter for charges to a patron for admission  to,  or  use
    16  of,  facilities  for  sporting activities in which the patron is to be a
    17  participant, such as  bowling  alleys  and  swimming  pools;  (vii)  may
    18  provide  the  clothing  and  footwear  exemption  in paragraph thirty of
    19  subdivision (a) of section eleven hundred fifteen of this chapter,  and,
    20  notwithstanding  any provision of subdivision (d) of this section to the
    21  contrary, any local law providing for such exemption or  repealing  such
    22  exemption,  may  go into effect on any one of the following dates: March
    23  first, June first, September first or December first; (viii) shall  omit
    24  the  exemption  provided  in  paragraph  forty-one of subdivision (a) of
    25  section eleven hundred fifteen of this  chapter;  (ix)  shall  omit  the
    26  exemption  provided in subdivision (c) of section eleven hundred fifteen
    27  of this chapter insofar as it applies to fuel, gas, electricity, refrig-
    28  eration and steam, and gas, electric, refrigeration and steam service of
    29  whatever nature for use or consumption directly and exclusively  in  the
    30  production  of gas, electricity, refrigeration or steam; (x) shall omit,
    31  unless such city elects otherwise, the provision for  refund  or  credit
    32  contained  in  clause  six  of  subdivision (a) or in subdivision (d) of
    33  section eleven hundred nineteen  of  this  chapter;  (xii)  shall  omit,
    34  unless  such  city elects otherwise, the exemption for residential solar
    35  energy systems equipment and electricity provided in subdivision (ee) of
    36  section eleven hundred fifteen  of  this  chapter;  (xiii)  shall  omit,
    37  unless  such  city  elects otherwise, the exemption for commercial solar
    38  energy systems equipment and electricity provided in subdivision (ii) of
    39  section eleven hundred  fifteen  of  this  chapter;  [and]  (xiv)  shall
    40  exclude  from  the  operation of such local taxes all sales of fuel sold
    41  for use in commercial aircraft and general aviation aircraft[.   (xiv)];
    42  (xv)  shall  omit,  unless such city elects otherwise, the exemption for
    43  commercial fuel cell electricity generating systems equipment and  elec-
    44  tricity  generated  by  such  equipment  provided in subdivision (kk) of
    45  section eleven hundred fifteen  of  this  chapter[.];  and    (xvi)  may
    46  provide  the  school  supplies and items commonly used by a student in a
    47  course of study exemption  in  paragraph   forty-seven   of  subdivision
    48  (a)  of  section  eleven  hundred fifteen of this chapter, and, notwith-
    49  standing any provision of subdivision  (d)  of  this  section  to    the
    50  contrary,  any  local law providing for such exemption or repealing such
    51  exemption,  may  be  applicable  only  to  the purchases made during the
    52  fifteen-day period commencing on the Monday  immediately  preceding  the
    53  first  Monday in September, known as Labor Day, and ending on Labor Day,
    54  during each calendar year. Any reference in this chapter or in any local
    55  law, ordinance or resolution enacted pursuant to the authority  of  this
    56  article  to  former  subdivisions  (n)  or  (p) of this section shall be
        S. 4744                             4

     1  deemed to be a reference to clauses (xii) or (xiii) of  this  paragraph,
     2  respectively,  and  any  such  local  law,  ordinance or resolution that
     3  provides the exemptions provided in such former subdivisions (n)  and/or
     4  (p) shall be deemed instead to provide the exemptions provided in claus-
     5  es (xii) and/or (xiii) of this paragraph.
     6    § 4. This act shall take effect immediately and shall be applicable to
     7  taxable  periods  beginning  on  and after August first in the year next
     8  succeeding the year in which it shall have become a law.