Bill > A03831

This bill proposes to create a sales and use tax exemption for specific items sold at book fairs or programs associated with schools. The exemption would apply to books, candy, pictures, posters, trinkets, logo items, collectables, and seasonal items sold during fundraising activities for public or non-public schools. These items would be tax-free when sold at events sponsored by the school, parent associations, parent-teacher associations, or to support educational groups like extracurricular clubs or sports teams. The tax exemption would take effect on the first day of the sales tax quarterly period at least 30 days after the bill becomes law. The purpose of this bill appears to be to support school-related fundraising efforts by reducing the financial burden on those purchasing items at school-sponsored events.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3831