Establishes a sales tax exemption for background check fees

This bill (A 3765) exempts fees paid for national instant criminal background checks from state sales tax. It directly affects businesses and individuals who pay these fees - such as gun sellers, employers, or others requiring background checks - by removing the sales tax burden on those specific charges. The law amends tax code to add a new exemption category (paragraph 47) for fees imposed under Executive Law § 228. The exemption takes effect in the next sales tax quarter at least 90 days after the bill becomes law.