Relates to eliminating sales tax on books assigned by a college or university professor

This bill expands New York's existing sales tax exemption for textbooks to include all books required for college courses by professors. It directly affects students purchasing required course materials, who must present a valid student ID at checkout to verify the book is mandated for their class. The exemption now covers any required reading - beyond traditional textbooks - at accredited colleges and universities. The policy change takes effect 90 days after the law is signed, applying to future sales of qualifying materials.