New York Assembly Bill A07958

New York 2025-2026 Regular Session

• Introduced: 4/16/25
• Refer: 4/16/25
• Refer: 1/7/26

Caption

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

Summary

A07958 would amend New York’s Tax Law to exempt used books from state sales and use taxes. The bill adds a new exemption for “used books, including secondhand purchases,” so long as the receipt or consideration for each item is less than $100. The measure is titled the “Paid-In Act” and would take effect immediately upon enactment. In practical terms, the bill would remove sales tax from qualifying used book transactions, including purchases made through secondhand sellers and similar resale channels. The exemption is limited by price per item, meaning higher-priced used books would remain taxable under the bill’s language.

Impact

The bill would modify section 1115(a) of the Tax Law, which lists sales-tax exemptions, by adding a new category for qualifying used books. This would reduce the tax base for state and potentially local sales and use tax collections on secondhand book sales under the $100-per-item threshold, affecting bookstores, thrift and resale sellers, online marketplaces, and consumers purchasing used reading materials. It would also create a specific statutory exemption for a narrow class of tangible personal property based on both item type and price.

Sentiment

No committee transcript or recorded vote information was provided, so there is no documented debate or voting pattern to gauge legislative sentiment. Based on the bill’s text and caption, the measure appears consumer-friendly and aimed at reducing the cost of used books, but the available record does not show whether lawmakers expressed support, opposition, or concerns. The absence of recorded discussion means sentiment cannot be reliably inferred beyond the bill’s apparent pro-consumer purpose.

Contention

The main potential point of contention is the $100 per-item cap, which creates a bright-line rule that may be seen as either necessary to limit revenue loss or arbitrary for higher-value used books. Another possible issue is the fiscal impact on state and local tax receipts, since exempting a broad category of resale transactions could reduce collections. There is also a possible administrative question about how sellers would verify whether a book qualifies as “used” and whether bundled or mixed transactions would be treated consistently, but no specific objections were recorded in the provided materials.