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A2046Assembly2017-2018 Session

No Tax on School Supplies

Official title

“Provides that certain supplies that are purchased for use at school shall be exempt from sales and compensating use tax”

Sponsor Joseph LentolAD-50+3 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
6/10
Moderate
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill exempts school supplies from sales tax if a student presents a uniform ID card at purchase.

Why it matters

  1. Direct financial relief for students and families. By making school supplies tax-free with a student ID, the bill reduces the overall cost of education-related purchases, which can be especially significant for low- and middle-income families.

  2. Standardization of student identification. The requirement for a uniform student ID card means the state will develop a consistent way for students to prove eligibility, potentially streamlining access to other student services and discounts in the future.

  3. Clarity and oversight in defining “school supplies”. The law tasks education and tax departments to create an official list of exempt items, which can prevent confusion at the register and ensure that only intended products are covered, reducing loopholes and misuse.

  4. Potential administrative burden and implementation challenges. Schools and agencies will need to coordinate the distribution of new ID cards, and retailers must update systems to verify eligibility, which may involve some initial costs and planning.

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Who cares

Headline styles

No Tax on School Supplies

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Joseph Lentol

Assembly Member · Assembly District 50

History

  1. Referred to ways and means
  2. Referred to ways and means

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

2046

2017-2018 Regular Sessions

IN ASSEMBLY

January 17, 2017

Introduced by M. of A. LENTOL, ABBATE, BENEDETTO, CYMBROWITZ, FARRELL -- Multi-Sponsored by -- M. of A. GANTT, ROSENTHAL, SCHIMMINGER -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to exempting school supplies from sales and compensating use taxes

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:

(44) School supplies. The commissioner of education shall develop a uniform student identification card. Presentation of such card shall be required at the time of purchase to receive the exemption authorized pursuant to this paragraph.

§ 2. The commissioner of taxation and finance, in consultation with the commissioner of education, shall establish a list of products that are subject to the sales and compensating use tax exemption authorized pursuant to paragraph 44 of subdivision (a) of section 1115 of the tax law.

§ 3. This act shall take effect on the first of September next succeeding the date on which it shall have become a law.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD03394-01-7

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.