Bill > S06933

This bill amends the New York tax law to create a new sales and use tax exemption for specific items sold at book fairs or programs associated with schools. The exemption applies to books, candy, pictures, posters, trinkets, and other items with logos or collectible/seasonal characteristics when sold at events sponsored by public schools, non-public schools, parent associations, parent-teachers' associations, or as fundraising activities supporting educational groups like extracurricular clubs, sports teams, and other school programs. The tax exemption will take effect on the first day of the sales tax quarterly period at least thirty days after the bill becomes law, with provisions allowing state authorities to prepare necessary regulations in advance of the effective date. By providing this tax exemption, the bill aims to support school-related fundraising activities and make such events more financially accessible for participants.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6933