New York 2025-2026 Regular Session

New York Assembly Bill A07680

Introduced
4/4/25  
Refer
4/4/25  

Caption

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

Summary

Bill A07680 proposes to amend the New York tax law to exempt certain school supplies and computer hardware and software from sales and compensating use tax for a specified period each year. This exemption would apply during a seven-day period that begins on the Tuesday immediately preceding Labor Day and ends on Labor Day itself. The items covered under this exemption include a variety of school supplies such as backpacks, books, writing instruments, and computer equipment, thereby aiming to alleviate the financial burden on students and families during the back-to-school season.

Impact

If enacted, this bill would create a temporary sales tax exemption for specific educational items, potentially leading to increased sales of these items during the designated period. This change would affect the state's revenue from sales tax, as the exemption would reduce the amount collected during this time. Additionally, it would align New York's tax policy with similar initiatives in other states that aim to support educational expenses for families.

Sentiment

The sentiment surrounding Bill A07680 appears to be generally positive, as it addresses the financial challenges faced by families during the back-to-school season. However, there may be concerns regarding the impact on state revenue and the administrative burden of implementing the exemption. No significant opposition has been recorded in the available discussions or voting history.

Contention

Notable points of contention may arise from the potential loss of sales tax revenue for the state, which could be a concern for some lawmakers. Additionally, there may be discussions about which specific items qualify for the exemption and whether the list is comprehensive enough to meet the needs of students and families. However, no specific opposing viewpoints have been documented in the current context.

Companion Bills

NY S03428

Same As Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

Previously Filed As

NY S03442

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

NY A03443

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

NY S03428

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

NY S04601

Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

NY A06876

Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

NY S1585

Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.

NY A1839

Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.

NY SB300

Cyfd Computer Hardware & Software

NY HB1546

Data centers; sales and use tax exemption for certain equipment or enabling software.

NY S2026

Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.

Similar Bills

No similar bills found.