New York 2025-2026 Regular Session

New York Assembly Bill A04480

Introduced
2/4/25  
Refer
2/4/25  

Caption

Establishes a sales tax exemption for certain products purchased for less than five hundred dollars commencing on the fourth Friday in November and ending on the twenty-sixth day of December.

Summary

Bill A04480 proposes to amend New York's tax law by establishing a sales tax holiday for various products purchased for less than five hundred dollars. This holiday would commence on Black Friday and extend until December 26th. The bill specifies a wide range of products eligible for this exemption, including clothing, footwear, sporting goods, tools, books, cosmetics, and electronics, among others. The intent is to stimulate consumer spending during the holiday season by reducing the financial burden of sales tax on these purchases.

Impact

If enacted, this bill would significantly alter the state's sales tax framework during the holiday season, allowing local governments the authority to adopt or repeal local laws related to this exemption. Cities with populations over one million would have the power to enact resolutions that align local sales tax exemptions with the state-level exemptions outlined in the bill. This could lead to increased consumer activity and potentially boost local economies, but it may also impact state revenue from sales taxes during this period.

Sentiment

The general sentiment surrounding Bill A04480 appears to be supportive, as it aims to provide financial relief to consumers during a crucial shopping period. However, there may be concerns regarding the potential loss of tax revenue for the state and local governments, which could lead to debates about the long-term fiscal implications of such a tax holiday.

Contention

Notable points of contention include the potential impact on state and local tax revenues, with some stakeholders arguing that the loss of sales tax income could adversely affect public services. Additionally, there may be differing opinions on the effectiveness of sales tax holidays in stimulating economic activity, with some lawmakers advocating for alternative approaches to support consumers and businesses during the holiday season.

Companion Bills

No companion bills found.

Previously Filed As

NY A03261

Establishes a sales tax exemption for certain products purchased for less than five hundred dollars commencing on the fourth Friday in November and ending on the twenty-sixth day of December.

NY S08911

Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.

NY A05792

Increases the monetary penalties for the crimes of aggravated harassment in the first or second degrees or for discrimination; provides that such penalty shall be not less than five hundred dollars nor more than twenty-five hundred dollars for the first violation and not less than twenty-five hundred dollars nor more than twelve thousand five hundred dollars for each subsequent violation.

NY S09689

Prohibits the retail sale of flavored tobacco products and accessories; imposes a fine of not more than five hundred dollars for each infraction.

GA HB166

State holidays; fourth Friday in November as National Sugarcane Syrup Day; designate

NY A07958

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY S07644

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY A02340

Prohibits the sale of kratom to individuals under the age of twenty-one; imposes a civil penalty of not more than five hundred dollars for the sale or provision of kratom to any person under the age of twenty-one.

NY S04552

Prohibits the sale of kratom to individuals under the age of twenty-one; imposes a civil penalty of not more than five hundred dollars for the sale or provision of kratom to any person under the age of twenty-one.

NY A08251

Increases the maximum compensation for commissioners of improvement districts from one hundred to one hundred twenty dollars per day.

Similar Bills

No similar bills found.