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Assembly Bill A1400

2025-2026 Legislative Session

Relates to eliminating sales tax on books assigned by a college or university professor

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Current Bill Status - In Assembly Committee

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2025-A1400 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2023-2024 Legislative Session:
A10711

2025-A1400 (ACTIVE) - Summary

Includes books assigned by a college or university professor as required reading within the sales tax exemption which is in effect for textbooks.

2025-A1400 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1400
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2025
                                ___________
 
 Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to  amend  the tax law, in relation to eliminating sales tax on
   books assigned as required reading by a college or university instruc-
   tor
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraph 34 of subdivision (a) of section 1115 of the tax
 law, as added by section 96 of part A of chapter 56 of the laws of 1998,
 is amended to read as follows:
   (34) Textbooks AND OTHER BOOKS purchased by full and part time college
 students for their courses; provided, however, that upon purchase such a
 student shall present a valid student identification card,  and  such  a
 textbook  OR  OTHER  BOOK  shall be required for a course being taken by
 such student at an institution of higher education. For purposes of this
 subdivision the term:
   (i)  "Textbooks"  includes  only  those  books  specifically  written,
 designed  or  produced  for  educational,  instructional  or pedagogical
 purposes.
   (ii) "Institution of higher education" shall mean any  institution  of
 higher  education, recognized and approved by the regents of the univer-
 sity of the state of New York or accredited by a  nationally  recognized
 accrediting agency or association accepted as such by the regents of the
 university  of  the  state of New York, which provides a course of study
 leading to the granting  of  a  post-secondary  degree,  certificate  or
 diploma.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, beginning at least ninety days after the date this act  shall  have
 become a law and shall apply to sales made on or after such date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02048-01-5

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