Bill > S00636

This bill creates a sales and use tax exemption for school buses, as defined by section one hundred forty-two of the vehicle and traffic law, and for any parts, equipment, lubricants, and fuel purchased and used to operate these school buses. This exemption aims to reduce the costs associated with school transportation by removing state and local sales taxes on these essential items, and it will take effect on the first day of a quarterly sales tax period that follows April 1, 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S636