Bill > A03765

This bill establishes a sales tax exemption for fees related to National Instant Criminal Background Checks (NICS), which are mandatory background checks conducted when purchasing firearms. Specifically, the bill amends section 1115 of the tax law by adding a new paragraph that exempts fees imposed for these background checks, which are conducted pursuant to section 228 of the executive law. The tax exemption will take effect on the first day of the sales tax quarterly period that begins at least 90 days after the bill becomes law, and it will be implemented in accordance with existing transitional provisions of the tax law. By removing sales tax from these background check fees, the bill aims to reduce the overall cost for individuals undergoing mandatory background checks when purchasing firearms, potentially making the process more financially accessible.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3765