Budget & Taxes (Sales Tax)

in committee · New York · Senate Jan 7, 2026

S 1939: Exempts from compensating use taxes purchases made outside the state and brought into the state

Exempts from compensating use taxes purchases made outside the state and brought into the state to the extent that the value of the purchase does not exceed $2,500.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts small out-of-state purchases from use tax, reducing state tax revenue and weakening tax collection efforts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3141: Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

This bill exempts property and services used in adult-use cannabis cultivation from New York's sales and compensating use taxes. It directly affects licensed cannabis businesses operating under an adult-use cultivator, cooperative, or microbusiness license. The key provision modifies tax law to include qualifying cannabis cultivation activities within existing agricultural tax exemptions, allowing these businesses to purchase equipment and services without paying applicable taxes. The exemption applies to tangible personal property, including motor vehicles used predominantly in licensed cannabis cultivation operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cannabis cultivation from sales/use taxes, reducing state tax revenue and weakening the tax base, directly opposing fiscal strengthening.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 7644: Creates the "Paid-In Act"; exempts used books from sales use taxes, up to one hundred dollars per item

This bill, S 7644, creates the "Paid-In Act" by exempting used books from state sales tax when purchased for $100 or less per item. It directly affects buyers of secondhand books, such as students or thrift store shoppers, by reducing their purchase costs on qualifying items. The key provision amends tax law to add "used books, including secondhand purchases" to the list of tax-exempt items, with the $100 limit applying per book. This change takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts used books under $100 from sales tax, providing tax relief for lower-income buyers (students/thrift shoppers), aligning with support indicators for tax relief.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 6059: Relates to creating tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales

This bill imposes an 8.5% tax on ticket sales for all combative sports events in New York, including boxing, wrestling, and similar matches, with a $50,000 maximum tax per event. It also applies the same 8.5% tax to broadcasting and digital streaming revenue from these events, capped at $50,000 per event. The tax applies to both traditional combative sports (like boxing) and other authorized combative sports events held in the state. Event organizers and venues hosting these events will directly pay this tax on ticket sales and media rights revenue. The law takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 8.5% tax on combative sports ticket sales and streaming revenue, generating state tax revenue for budget purposes.95% confidence

Sub-Topics Sales Tax

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signed · New York · Senate Aug 7, 2025

S 6337: Authorizes the county of Rockland to impose an additional rate of sales and compensating use taxes

This bill authorizes Rockland County to impose two additional sales tax rates: a 0.625% rate (5/8 of 1%) from March 2022 through November 2027, and a 0.375% rate (3/8 of 1%) from March 2027 through November 2027. It directly affects residents and businesses in Rockland County who pay sales tax, as well as towns and villages within the county that receive allocated tax revenue. The law requires the county to distribute 20% of the first tax's revenue to towns/villages based on population, and 16.67% (2027) and 33.33% (2028-2027) of the second tax's revenue to towns/villages with police departments based on full-time police officers - funds cannot be used for police salaries. The bill specifies these tax rates and revenue distribution mechanisms until November 30, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes additional county sales taxes (0.625% and 0.375%) to fund local services through revenue distribution to towns/villages.95% confidence

Sub-Topics Revenue Sales Tax

in committee · New York · Senate Jan 7, 2026

S 6649: Exempts certain car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district

Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts non-profits from supplemental tax, reducing state tax revenue and weakening fiscal management within Budget & Taxes.95% confidence ✓ TransportationSupports TransportationExempts non-profit car-sharing from supplemental tax, promoting sustainable transportation alternatives and reducing financial barriers for shared mobility services outside MCTD.85% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 2175: Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes

S 2175 exempts EPA-certified low-emission and energy-efficient vehicles from New York's retail sales tax and compensating use tax. This directly affects buyers of qualifying electric, hybrid, or other ultra-low-emission vehicles (defined by EPA certification or a 9+ score on pollution and greenhouse gas ratings). The exemption is funded by offsetting tax revenue losses with proceeds from emissions allowance auctions, capped at $27 million annually. The law takes effect in the first sales tax quarter after enactment and expires December 31, 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts qualifying vehicles from sales tax funded by emissions auction proceeds ($27M cap), maintaining budget neutrality through offsetting revenue - fiscal responsibility.90% confidence ✓ EnergySupports EnergyExempts EPA-certified low-emission vehicles from sales taxes to promote adoption, funded by emissions auctions aligning with clean energy incentives.90% confidence ✓ EnvironmentSupports EnvironmentExempts EPA-certified low-emission vehicles from taxes to promote cleaner transportation, funded by emissions auctions, directly reducing vehicle pollution and supporting environmental goals.95% confidence ✓ TransportationSupports TransportationExempts EPA-certified low-emission vehicles from sales tax to promote sustainable transportation adoption, aligning with indicators of funding and advancing eco-friendly vehicle policies.95% confidence

Sub-Topics Revenue Sales Tax Electric Vehicles Climate Change Electric Vehicles

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in committee · New York · Senate Feb 10, 2026

S 7641: Designates revenue collected by the opioid excise tax for the New York state drug treatment and public education fund

Senate Bill S 7641 designates where revenue from the existing opioid excise tax in New York State will be allocated. It specifies that all taxes, interest, and penalties collected from this tax, after accounting for any refunds, will be deposited into the New York State Drug Treatment and Public Education Fund. This mechanism ensures that funds generated by the opioid excise tax are directly used to support drug treatment and public education initiatives throughout the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs existing opioid tax revenue to fund drug treatment and public education programs, advancing public service funding through fiscal allocation.95% confidence ✓ HealthcareSupports HealthcareDesignates opioid tax revenue to fund drug treatment and public education initiatives, directly increasing healthcare funding for substance abuse treatment programs.95% confidence

Sub-Topics Sales Tax Substance Abuse

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in committee · New York · Assembly Mar 4, 2026

A 313: Establishes a sales tax exemption for energy storage

This bill creates a sales tax exemption for commercial energy storage systems. It directly affects businesses installing or using equipment that stores electricity for later use in non-residential buildings (like offices, factories, or warehouses) to provide heating, cooling, hot water, or electricity. The key provision exempts the retail sale and installation costs of this equipment, as well as electricity sales from businesses that own and install such systems on a customer's non-residential property under specific written agreements. The exemption applies to both the equipment itself and the electricity generated by it, aligning with existing tax law definitions for similar energy storage systems.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for commercial energy storage systems, providing direct tax relief to businesses installing such equipment.95% confidence ✓ EnergySupports EnergyExempts sales tax on commercial energy storage systems, reducing costs for businesses and promoting renewable energy infrastructure adoption.95% confidence ✓ EnvironmentSupports EnvironmentTax exemption for commercial energy storage systems promotes clean energy adoption by incentivizing installation, supporting renewable integration and reducing fossil fuel reliance.85% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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failed · New York · Assembly Jan 7, 2026

A 7417: Eliminates state sales and compensating use tax on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes; establishes various exemptions from sales and use tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates state sales taxes on motor fuels and essential items, providing direct tax relief which alignates with support indicators for Budget & Taxes.95% confidence

Sub-Topics Sales Tax Tax Incentives

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