New York Senate Bill S07644

New York 2025-2026 Regular Session

• Introduced: 4/24/25
• Refer: 4/24/25
• Refer: 1/7/26

Caption

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

Summary

S07644 would amend New York’s Tax Law to exempt certain used books from state sales and use taxes. Specifically, it adds a new exemption for used books, including secondhand purchases, when the receipt or consideration for the item is less than $100 per item. The bill is titled the “Paid-In Act” and would take effect immediately upon enactment. In practical terms, the bill would reduce the tax burden on buyers of used books and on sellers of qualifying secondhand book sales by removing sales tax from those transactions. The exemption would be added to the list of tax-exempt items in section 1115 of the Tax Law, affecting retail book sellers, thrift and used-book stores, online resale transactions, and consumers purchasing lower-cost used books.

Impact

The bill would amend section 1115(a) of the New York Tax Law by creating a new sales and use tax exemption for used books priced under $100 per item. This would narrow the tax base for qualifying book sales and require tax collection systems, retailers, and resellers to distinguish exempt used-book transactions from taxable ones. The change would apply statewide and would primarily affect book sellers, secondhand marketplaces, and purchasers of used books.

Sentiment

The available context suggests generally favorable treatment of the bill, as it was introduced, read twice, printed, amended, and recommitted without any recorded opposition in the provided materials. The bill’s purpose is straightforward and consumer-oriented, which typically aligns with support for lowering costs on secondhand educational and literary goods. No committee transcript or vote record is provided showing formal debate or division.

Contention

No specific points of contention are documented in the provided record. Potential areas of concern, if raised, would likely involve the revenue impact of expanding a sales tax exemption, the administrative burden of determining whether a used book qualifies under the $100 threshold, and whether the exemption should apply to all secondhand book transactions or only lower-priced items. However, the materials supplied do not identify any legislators, stakeholders, or committee members explicitly opposing or supporting those issues.