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.
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.
Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.
Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.