| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 27, 2025 |
referred to budget and revenue |
Senate Bill S3428
2025-2026 Legislative Session
Sponsored By
(R, C) 54th Senate District
Current Bill Status - In Senate Committee Budget And Revenue Committee
Actions
2025-S3428 (ACTIVE) - Details
2025-S3428 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3428
SPONSOR: HELMING
TITLE OF BILL:
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
PURPOSE:
To establish a one-week period each year to exempt school supplies
including computer hardware and software from sales and compensating use
tax.
SUMMARY OF PROVISIONS:
Section 1: Amends the Tax Law by adding a new paragraph to establish a
one-week period each year to exempt computer hardware and software as
well as school supplies from the sales and compensating use tax.
Section 2: Provides an immediate effective date and applies to taxable
2025-S3428 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3428
2025-2026 Regular Sessions
I N S E N A T E
January 27, 2025
___________
Introduced by Sen. HELMING -- 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 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 47 to read as follows:
(47) 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, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02538-01-5
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