Bill > A06876

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, with individual items costing less than $110 and the total purchase also under $110, including items like backpacks, textbooks, pens, pencils, notebooks, and calculators. This exemption will be in effect for a 15-day period each year, starting 15 days before the first Monday in September and ending on Labor Day, which is the Monday that marks the beginning of the school year for many. 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 these local entities can also offer this tax relief to their residents during the specified back-to-school shopping period.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6876