Bill Text: NY S06659 | 2019-2020 | General Assembly | Introduced


Bill Title: Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S06659 Detail]

Download: New_York-2019-S06659-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          6659

                               2019-2020 Regular Sessions

                    IN SENATE

                                     August 21, 2019
                                       ___________

        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the tax law, in relation to exempting computer  hardware
          and  software  and school supplies from sales and compensating use tax
          during a specified period each year

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

     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45) During the seven day period each year commencing on  the  Tuesday
     4  immediately preceding the first Monday in September, known as Labor Day,
     5  and  ending  on  Labor  Day, school supplies or items commonly used by a
     6  student in a course of study which shall include, but not be limited to,
     7  book bags or backpacks, books,  computer  equipment  (including  related
     8  software  and  hardware), pens, pencils, highlighters, crayons, markers,
     9  erasers, index cards,  paper,  notebooks,  binders,  folders,  scissors,
    10  rulers and calculators.
    11    § 2. This act shall take effect immediately and shall apply to taxable
    12  periods beginning on and after August 1, 2020.





         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08531-03-9
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