Bill > S04601

This bill amends the tax law to create a sales tax exemption for basic school supplies, defined as items commonly used by students in their studies, such as backpacks, textbooks, pens, pencils, notebooks, and calculators, provided the total purchase price is under $110. This exemption will be in effect for a 15-day period each year, starting 15 days before Labor Day and ending on Labor Day itself, allowing families to purchase these essential items tax-free during this back-to-school shopping window. The bill also makes conforming changes to allow local governments, including cities, counties, and school districts, to opt into this school supply sales tax exemption, ensuring that this tax relief can be implemented at the local level.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S4601