Bill > S02271

This bill creates a sales and use tax exemption for school buses and related items, such as parts, equipment, lubricants, and fuel used in the operation of school buses. The exemption applies to the definition of "school buses" under the Vehicle and Traffic Law. The bill will take effect on the first day of the quarterly sales tax period following April 1, 2022, and the necessary rules and regulations for its implementation can be made and completed before the effective date.