New York Assembly Bill A01400 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 1400 2025-2026 Regular Sessions  IN ASSEMBLY January 9, 2025 ___________ Introduced by M. of A. DINOWITZ -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to eliminating sales tax on books assigned as required reading by a college or university instruc- tor The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 34 of subdivision (a) of section 1115 of the tax 2 law, as added by section 96 of part A of chapter 56 of the laws of 1998, 3 is amended to read as follows: 4 (34) Textbooks and other books purchased by full and part time college 5 students for their courses; provided, however, that upon purchase such a 6 student shall present a valid student identification card, and such a 7 textbook or other book shall be required for a course being taken by 8 such student at an institution of higher education. For purposes of this 9 subdivision the term: 10 (i) "Textbooks" includes only those books specifically written, 11 designed or produced for educational, instructional or pedagogical 12 purposes. 13 (ii) "Institution of higher education" shall mean any institution of 14 higher education, recognized and approved by the regents of the univer- 15 sity of the state of New York or accredited by a nationally recognized 16 accrediting agency or association accepted as such by the regents of the 17 university of the state of New York, which provides a course of study 18 leading to the granting of a post-secondary degree, certificate or 19 diploma. 20 § 2. This act shall take effect on the first day of a sales tax quar- 21 terly period, as described in subdivision (b) of section 1136 of the tax 22 law, beginning at least ninety days after the date this act shall have 23 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. LBD02048-01-5