Bill > S01864

This bill amends the New York State tax law to create a new sales and compensating use tax exemption for purchases made by civic associations when those purchases are used in the course of their business operations. The bill defines a "civic association" as a voluntary community group that works together to address local concerns, improve neighborhoods, and enhance residents' quality of life through activities such as advocating for local issues, organizing community events, and collaborating with government officials. Specifically, any purchases made by such associations that are used or intended to be used in their course of business will now be exempt from sales and compensating use taxes. The tax exemption will take effect on the first day of the sales tax quarterly period at least 90 days after the bill becomes law, and will be implemented in accordance with existing transitional provisions in the tax law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S1864