New York 2025-2026 Regular Session

New York Senate Bill S06933

Introduced
3/27/25  
Refer
3/27/25  

Caption

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.

Summary

Bill S06933 proposes amendments to the New York tax law to exempt certain items from sales and use tax when sold at book fairs or programs. Specifically, it targets items such as books, candy, pictures, posters, trinkets, and collectibles that are sold at events sponsored by public or non-public schools, as well as those associated with parent-teacher associations or fundraising activities for educational groups. The intent of the bill is to support educational initiatives and encourage participation in school-related events by reducing the financial burden on parents and students.

Impact

If enacted, this bill would create a new exemption under subdivision (a) of section 1115 of the New York tax law, specifically for items sold at designated educational events. This change would likely reduce sales tax revenue for the state, but proponents argue it would promote educational fundraising and community engagement. The bill aligns with existing tax exemptions for educational purposes, thereby reinforcing the state's commitment to supporting education.

Sentiment

The sentiment surrounding Bill S06933 appears to be generally positive among supporters who advocate for educational funding and community support. However, there may be concerns from fiscal conservatives regarding the potential loss of tax revenue and the implications for the state's budget. Without recorded votes or detailed committee discussions, the overall sentiment remains largely speculative based on the bill's intent.

Contention

Notable points of contention may arise from the balance between supporting educational initiatives and the potential impact on state revenue. Some lawmakers may argue that while the intent is commendable, the state must consider the broader implications of tax exemptions on its financial health. Additionally, there may be differing opinions on which items should qualify for the exemption and how broadly the term 'educational programs' is defined.

Companion Bills

NY A03831

Same As 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.

Previously Filed As

NY A03036

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.

NY A03831

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.

NJ S2603

Provides sales and use tax exemption for sales of books at school book fairs.

NJ A2300

Provides sales and use tax exemption for sales of books at school book fairs.

KY HB79

AN ACT relating to sales and use tax exemptions for firearm-related items.

KY HB281

AN ACT relating to sales and use tax exemptions for firearm-related items.

OH SB126

Exempt from sales and use tax certain logistics business items

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.

OK SB1995

Sales tax: exempting certain bakery items from sales tax. Effective date.

Similar Bills

No similar bills found.