Bill > A06876

This bill exempts basic school supplies from sales tax during a 15-day period leading up to Labor Day each year. Specifically, the legislation adds a new provision to the tax law that creates a sales tax exemption for school supplies costing less than $110 per item, including items such as book bags, backpacks, textbooks, writing implements (pens, pencils, markers, crayons), paper products (notebooks, folders, index cards), and school tools like scissors, rulers, and calculators. The exemption is strictly limited to purchases made during the 15-day period starting 15 days before Labor Day and ending on Labor Day. The bill also ensures that local governments (cities, counties, and school districts) can choose whether to adopt this exemption in their own local tax laws, providing flexibility for different jurisdictions. By creating this temporary tax holiday, the bill aims to help families reduce the financial burden of purchasing school supplies at the start of the academic year.

Budget and Finance

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