Bill Text: NY A03831 | 2025-2026 | General Assembly | Introduced

---

Bill Title: Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-30 - referred to ways and means [A03831 Detail]

Download: New_York-2025-A03831-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          3831

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                    January 30, 2025
                                       ___________

        Introduced by M. of A. REILLY -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to  amend the tax law, in relation to exemptions from sales and
          use tax for books, candy, pictures, posters,  trinkets,  or  any  item
          containing a logo, collectable or seasonal item sold at a book fair or
          program

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 47 to read as follows:
     3    (47)  Books, candy, pictures, posters, trinkets or any item containing
     4  a logo, collectable or seasonal item sold at  a  book  fair  or  program
     5  sponsored  by  a public school or non-public school or associated with a
     6  parent's association or a parent-teachers' association,  or  as  a  fund
     7  raising  activity  to  support  an  educational  group associated with a
     8  school, including but not limited to, an  extracurricular  club,  sports
     9  team or other such school program.
    10    §  2.  This  act  shall  take effect on the first day of the sales tax
    11  quarterly period, as described in subdivision (b) of section 1136 of the
    12  tax law, next commencing at least thirty days after this act shall  have
    13  become  a  law and shall apply in accordance with the applicable transi-
    14  tional provisions of sections 1106 and 1217 of the tax law.    Effective
    15  immediately,  the addition, amendment and/or repeal of any rule or regu-
    16  lation necessary for the implementation of this  act  on  its  effective
    17  date are authorized to be made and completed on or before such effective
    18  date.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03304-01-5