New York 2025-2026 Regular Session

New York Senate Bill S03727

Introduced
1/29/25  
Refer
1/29/25  

Caption

Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.

Summary

Bill S03727 proposes an amendment to the New York tax law that would exempt all clothing and footwear sold in cities with a population of one million or more from state and local sales taxes, regardless of the cost of the items. This exemption extends to items used or consumed to make or repair clothing, which become a physical component part of such clothing. The bill aims to alleviate the financial burden on consumers in large urban areas, particularly in New York City, by removing sales tax on clothing purchases.

Impact

If enacted, this bill would significantly alter the sales tax landscape in New York City, eliminating sales tax on clothing and footwear purchases. This change could lead to increased consumer spending in the clothing sector, potentially benefiting local businesses. Additionally, it may prompt discussions about the overall tax structure in urban areas, as the exemption could set a precedent for further tax relief measures in other sectors.

Sentiment

The sentiment surrounding Bill S03727 appears to be generally positive among proponents who argue that it will provide much-needed financial relief to consumers in a high-cost city. However, there may be concerns from fiscal conservatives regarding the potential loss of tax revenue and the implications for the state budget. The lack of recorded votes or committee discussions suggests that the bill's reception is still being gauged.

Contention

Notable points of contention may arise from differing opinions on the fiscal impact of the bill. Supporters argue that the exemption will stimulate the economy and support low-income families, while opponents may raise concerns about the loss of tax revenue and its effects on public services. There is also a potential debate about equity, as some may argue that tax exemptions should be targeted rather than broad-based.

Companion Bills

No companion bills found.

Previously Filed As

NY S02848

Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.

TX HB4052

Relating to an exemption from sales and use taxes for certain resale clothing and footwear items.

TX HB2481

Relating to the exemption from sales and use taxes for clothing, footwear, and certain school-related items.

TX SB1415

Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

TX HB1587

Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

MN HF2705

Clothing exemption modified to include only clothing $150 or less per item.

WA SB5340

Exempting permanently from sales and use tax bottled water, prepared food, and clothing.

CT SB00903

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT SB00184

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

NE LB865

Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period

Similar Bills

No similar bills found.