S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6876
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 18, 2025
                                ___________
 
 Introduced  by M. of A. GRIFFIN -- read once and referred to the Commit-
   tee on Ways and Means
 
 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:

   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47)  SCHOOL  SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN A COURSE
 OF STUDY FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR  CONTRACTED  TO
 BE  GIVEN  IS  LESS  THAN  ONE HUNDRED TEN DOLLARS PER ITEM, WHICH SHALL
 INCLUDE, BUT NOT BE LIMITED TO, BOOK BAGS OR BACKPACKS, TEXTBOOKS, PENS,
 PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS, ERASERS,  INDEX  CARDS,  PAPER,
 NOTEBOOKS,  BINDERS, FOLDERS, SCISSORS, RULERS AND CALCULATORS. ONLY THE
 PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH
 DAY IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS  LABOR
 DAY,  AND ENDING ON LABOR DAY, DURING EACH CALENDAR YEAR SHALL BE EXEMPT
 UNDER THIS PARAGRAPH.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author-
 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.
                                                            LBD05617-03-5
              

 A. 6876                             2
 
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
 standing the foregoing, a tax imposed by a  city  or  county  authorized
 under  this subdivision shall not include the tax imposed on charges for
 admission to race tracks and simulcast facilities under subdivision  (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance  or  resolution enacted by any city of less than one million or by
 any county or school district, imposing the  taxes  authorized  by  this
 subdivision,  shall, notwithstanding any provision of law to the contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal property for use or consumption directly and  predominantly  in
 the  production of tangible personal property, gas, electricity, refrig-
 eration or steam, for sale, by  manufacturing,  processing,  generating,
 assembly,  refining,  mining  or  extracting;  and all sales of tangible
 personal property for use or consumption  predominantly  either  in  the
 production  of  tangible personal property, for sale, by farming or in a
 commercial horse boarding operation, or in both; and all sales  of  fuel
 sold  for use in commercial aircraft and general aviation aircraft; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi-
 sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
 chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
 city,  county  or school district, imposing the taxes authorized by this
 subdivision, shall omit the residential solar energy  systems  equipment
 and  electricity exemption provided for in subdivision (ee), the commer-
 cial solar energy systems equipment and electricity  exemption  provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in  subdivision  (kk)  [and],  the  clothing  and  footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE SCHOOL SUPPLIES OR ITEMS
 COMMONLY  USED  BY A STUDENT IN A COURSE OF STUDY EXEMPTION PROVIDED FOR
 IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS  CHAPTER,  unless such city, county or school district
 elects otherwise as to such residential solar energy  systems  equipment
 and  electricity  exemption, such commercial solar energy systems equip-
 ment and electricity exemption, commercial fuel cell electricity  gener-
 ating  systems  equipment  and  electricity  generated by such equipment
 exemption or such  clothing  and  footwear  exemption,  OR  SUCH  SCHOOL
 SUPPLIES  OR  ITEMS  COMMONLY  USED  BY  A  STUDENT IN A COURSE OF STUDY
 EXEMPTION.
   § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter  60  of  the  laws  of  2016,
 subparagraph  (v) as amended by chapter 99 of the laws of 2025, subpara-
 graphs (xii) and (xiii) as separately amended and subparagraph (xiv)  as
 added  by  section  6  of  part  Z of chapter 60 of the laws of 2016, is
 amended to read as follows:
   (4) Notwithstanding any other provision of law to  the  contrary,  any
 local  law  enacted  by any city of one million or more that imposes the
 taxes authorized by this subdivision (i) may omit the exception provided
 in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
 eleven  hundred  five of this chapter for receipts from laundering, dry-
 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 (ii) may impose the tax described in paragraph six of subdivision (c) of
 A. 6876                             3
 
 section eleven hundred five of this chapter at a rate in addition to the
 rate prescribed by this section not to exceed two percent  in  multiples
 of  one-half  of one percent; (iii) shall provide that the tax described
 in  paragraph  six  of subdivision (c) of section eleven hundred five of
 this chapter does not apply to facilities owned and operated by the city
 or an agency or instrumentality of the city or a public corporation  the
 majority  of  whose members are appointed by the chief executive officer
 of the city or the legislative body of the city or both  of  them;  (iv)
 shall  not include any tax on receipts from, or the use of, the services
 described in paragraph  seven  of  subdivision  (c)  of  section  eleven
 hundred  five  of  this chapter; (v) shall provide that, for purposes of
 the tax described in subdivision (e) of section eleven hundred  five  of
 this  chapter,  "permanent  resident"  means any occupant of any room or
 rooms in a hotel or short term rental unit  for  at  least  one  hundred
 eighty  consecutive  days  with  regard to the period of such occupancy;
 (vi) may omit the exception provided in paragraph one of subdivision (f)
 of section eleven hundred five of this chapter for charges to  a  patron
 for admission to, or use of, facilities for sporting activities in which
 the  patron  is to be a participant, such as bowling alleys and swimming
 pools; (vii) may provide the clothing and footwear  exemption  in  para-
 graph  thirty  of  subdivision  (a) of section eleven hundred fifteen of
 this chapter, and, notwithstanding any provision of subdivision  (d)  of
 this section to the contrary, any local law providing for such exemption
 or  repealing  such  exemption,  may  go  into  effect on any one of the
 following dates: March first, June first, September  first  or  December
 first;  (viii)  shall omit the exemption provided in paragraph forty-one
 of subdivision (a) of section eleven hundred fifteen  of  this  chapter;
 (ix)  shall  omit  the  exemption provided in subdivision (c) of section
 eleven hundred fifteen of this chapter insofar as it  applies  to  fuel,
 gas,  electricity, refrigeration and steam, and gas, electric, refriger-
 ation and steam service  of  whatever  nature  for  use  or  consumption
 directly  and exclusively in the production of gas, electricity, refrig-
 eration or steam; (x) shall omit, unless such city elects otherwise, the
 provision for refund or credit contained in clause  six  of  subdivision
 (a)  or  in  subdivision  (d) of section eleven hundred nineteen of this
 chapter; (xii) shall  omit,  unless  such  city  elects  otherwise,  the
 exemption for residential solar energy systems equipment and electricity
 provided  in  subdivision (ee) of section eleven hundred fifteen of this
 chapter; (xiii) shall omit,  unless  such  city  elects  otherwise,  the
 exemption  for commercial solar energy systems equipment and electricity
 provided in subdivision (ii) of section eleven hundred fifteen  of  this
 chapter;  [and]  (xiv)  shall  exclude  from the operation of such local
 taxes all sales of fuel sold for use in commercial aircraft and  general
 aviation  aircraft[.    (xiv)]; (XV) shall omit, unless such city elects
 otherwise, the exemption for commercial fuel cell electricity generating
 systems equipment and electricity generated by such  equipment  provided
 in   subdivision   (kk)  of  section  eleven  hundred  fifteen  of  this
 chapter[.]; AND  (XVI) MAY PROVIDE THE SCHOOL SUPPLIES AND ITEMS COMMON-
 LY USED BY A STUDENT IN A COURSE OF  STUDY  EXEMPTION    IN    PARAGRAPH
 FORTY-SEVEN    OF SUBDIVISION   (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, AND, NOTWITHSTANDING ANY PROVISION OF SUBDIVISION  (D)  OF
 THIS  SECTION  TO    THE  CONTRARY,   ANY   LOCAL LAW PROVIDING FOR SUCH
 EXEMPTION OR REPEALING SUCH EXEMPTION, MAY BE  APPLICABLE  ONLY  TO  THE
 PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH
 DAY  IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR
 DAY, AND ENDING ON LABOR DAY, DURING EACH CALENDAR YEAR.  Any  reference
 A. 6876                             4
 
 in  this  chapter  or  in any local law, ordinance or resolution enacted
 pursuant to the authority of this article to former subdivisions (n)  or
 (p)  of  this section shall be deemed to be a reference to clauses (xii)
 or (xiii) of this paragraph, respectively, and any such local law, ordi-
 nance or resolution that provides the exemptions provided in such former
 subdivisions  (n)  and/or  (p)  shall  be  deemed instead to provide the
 exemptions provided in clauses (xii) and/or (xiii) of this paragraph.
   § 4. This act shall take effect immediately and shall be applicable to
 taxable periods beginning on and after August first  in  the  year  next
 succeeding the year in which it shall have become a law.