S T A T E O F N E W Y O R K
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6659
2019-2020 Regular Sessions
I N S E N A T E
August 21, 2019
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Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to exempting computer hardware
and software and school supplies from sales and compensating use 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:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 45 to read as follows:
(45) DURING THE SEVEN DAY PERIOD EACH YEAR COMMENCING ON THE TUESDAY
IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY,
AND ENDING ON LABOR DAY, SCHOOL SUPPLIES OR ITEMS COMMONLY USED BY A
STUDENT IN A COURSE OF STUDY WHICH SHALL INCLUDE, BUT NOT BE LIMITED TO,
BOOK BAGS OR BACKPACKS, BOOKS, COMPUTER EQUIPMENT (INCLUDING RELATED
SOFTWARE AND HARDWARE), PENS, PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS,
ERASERS, INDEX CARDS, PAPER, NOTEBOOKS, BINDERS, FOLDERS, SCISSORS,
RULERS AND CALCULATORS.
§ 2. This act shall take effect immediately and shall apply to taxable
periods beginning on and after August 1, 2020.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08531-03-9