Bill > A01400

This bill amends New York state tax law to expand the existing sales tax exemption for textbooks to include other books assigned by college or university professors as required reading. Currently, the law allows full and part-time college students to purchase textbooks without paying sales tax, provided they present a valid student ID and the book is required for a specific course. The bill broadens this exemption by explicitly adding "other books" to the tax-exempt category, which means students will now be able to buy books assigned by their instructors without sales tax, as long as they are for a course at an accredited institution of higher education. The amendment aims to provide financial relief to college students by reducing the cost of required course materials. The change will take effect on the first day of a sales tax quarterly period at least 90 days after the bill becomes law, and will apply to sales made on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1400