Bill > A02732

This bill amends the New York tax law to create a new sales and use tax exemption for purchases made by civic associations when those purchases are used or intended to be 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 like advocating for local issues, organizing community events, and collaborating with government officials. Under this proposed legislation, any purchases made by such civic associations that are related to their community work would be exempt from sales and compensating use taxes. The bill is set to take effect on the first day of the sales tax quarterly period that begins at least 90 days after the law is enacted, with application in accordance with existing transitional tax law provisions. This exemption aims to provide financial relief and support to local community organizations by reducing their tax burden on purchases made in furtherance of their community-focused missions.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2732