What's happening
This bill exempts books, magazines, pamphlets, and related items sold at school or library book fairs from sales tax.
Why it matters
Encourages reading and literacy. by making books and related materials more affordable for families and students at school and library book fairs, potentially increasing access to educational resources.
Supports school and library fundraising efforts. since book fairs often generate funds for educational programs; removing the sales tax could make these events more profitable or attractive for organizers and buyers.
Provides targeted tax relief. that benefits families with school-age children, especially those who rely on book fairs for access to affordable books, rather than applying a broad exemption for all book sales.
Aligns with educational objectives. by specifically limiting the exemption to events run by educational or library-related organizations, ensuring that the tax benefit supports community-based learning and literacy initiatives.
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Who cares
Headline styles
No Tax on Book Fair Sales
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1030
2025-2026 Regular Sessions
IN ASSEMBLY
January 8, 2025
Introduced by M. of A. RIVERA, BRABENEC, SANTABARBARA -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting books, magazines, pamphlets and other related items sold at certain book fairs 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 47 to read as follows:
(47) Books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes as described in paragraph four of subdivision (a) of section one thousand one hundred sixteen of this part, including but not limited to a parent-teacher association, booster club, a similar schoolbased association which supports school activities, or a friends of the library organization.
§ 2. This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least ninety days after the date this act shall have become a law and shall apply to sales made on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01238-01-5
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.