Budget & Taxes (Sales Tax)

in committee · New York · Senate Jan 7, 2026

S 2246: Relates to exempting from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a rebate or discount provided by a manufacturer to the purchaser

Exempts from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a customer rebate or customer discount provided by a manufacturer to the purchaser, that is applied against the amount due under the sales agreement.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts vehicle rebates from sales tax, providing tax relief to consumers on purchase discounts, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 1400: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemption for required college books, providing tax relief to students purchasing course materials.95% confidence ✓ EducationSupports EducationEliminates sales tax on required college course materials, reducing student costs and improving access to educational resources at accredited institutions.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 5264: Relates to exempting certain over the counter family planning supplies from sales and compensating use taxes

This bill exempts over-the-counter family planning supplies from sales and use taxes. It specifically covers items like condoms and emergency contraception that prevent pregnancy or protect against sexually transmitted infections without requiring a prescription. The exemption applies to products purchased directly by consumers in stores. The law takes effect 90 days after enactment, applying to all qualifying sales made on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts family planning supplies from sales/use taxes, providing direct tax relief to consumers for essential health products.90% confidence ✓ HealthcareSupports HealthcareExempts family planning supplies from taxes, improving affordability and access to reproductive healthcare services without requiring a prescription.95% confidence

Sub-Topics Sales Tax Tax Incentives Women's Health

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in committee · New York · Assembly Jan 7, 2026

A 8846: Prohibits the sale of tax liens by a tax district in a city with a population of one million or more

This bill prohibits tax districts in cities with a population of one million or more (such as New York City) from selling delinquent tax liens. It amends state tax law and New York City's administrative code to ban all sales of these liens, whether to the state bond bank or private entities. The law directly affects tax collection agencies in large cities by eliminating a revenue source tied to unpaid property taxes. It takes effect January 1 following enactment.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans tax lien sales, eliminating a revenue source for large cities' tax collection. Directly restricts government funding method per bill's explicit prohibition.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jun 11, 2025

A 7740: Extends the authorization of the county of Cayuga to impose an additional one percent of sales and compensating use taxes

This bill extends Cayuga County's authority to collect an additional 1% sales and use tax (on top of the existing 3%) until November 30, 2027. It directly affects residents and businesses in Cayuga County by continuing a local tax that funds county services. The bill amends existing tax law to update the expiration date from 2025 to 2027, maintaining the current tax structure without changing rates or scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends existing local sales tax authority to fund county services, maintaining current tax structure without rate changes or scope alterations.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 6431: Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; repealer

Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects sales tax revenue into highway trust fund, increasing dedicated funding for infrastructure projects per bill's explicit language.95% confidence ✓ TransportationSupports TransportationBill mandates increased sales tax deposits into highway/bridge trust fund, directly funding transportation infrastructure maintenance and expansion per title/summary.95% confidence

Sub-Topics Sales Tax Bridges Roads & Highways Transportation Funding

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in committee · New York · Assembly Jan 7, 2026

A 1434: Creates an excise tax on the collection of consumer data by commercial data collectors

Bill A 1434 creates a new monthly excise tax on commercial data collectors for gathering consumer data from New York residents. This tax applies to for-profit entities that collect information on more than one million individual New York consumers per month, excluding basic contact or transaction-related credit card details. The tax rate is tiered, increasing progressively based on the number of New York consumers whose data is collected beyond the one-million threshold. The bill also defines "consumer data" and "New York consumer," and allows for a tax credit if an identical tax is paid to another state for the same consumer.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new monthly excise tax on commercial data collectors, directly increasing state revenue through taxation per bill summary.95% confidence ✓ TechnologySupports TechnologyBill A 1434 creates an excise tax on commercial data collectors for gathering consumer data, regulating an aspect of the technology industry to potentially protect data privacy.80% confidence

Sub-Topics Sales Tax Tax Credits Consumer Data Protection Data Privacy

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in committee · New York · Assembly Jun 4, 2025

A 2043: Relates to sales and compensating use taxes in the county of Livingston

This bill authorizes Livingston County to impose an additional 1% sales tax on top of its existing 3% rate, effective June 2023 through November 2027. The tax directly affects residents and businesses in Livingston County that make taxable purchases. All net collections from this tax must first cover the county's Medicaid expenses, with any remaining funds deposited into the county's general fund for other purposes. The bill specifies that these funds must be kept in a separate special fund until Medicaid costs are paid.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes 1% sales tax to fund Medicaid (essential service) first, then general fund, directly supporting public service funding under Budget & Taxes.95% confidence ✓ HealthcareSupports HealthcareBill designates 1% sales tax revenue to cover county Medicaid expenses, directly funding a public healthcare program as required by the bill's language.95% confidence

Sub-Topics Sales Tax Medicaid

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in committee · New York · Senate May 27, 2025

S 2390: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars

This bill increases the sales tax exemption threshold for clothing and footwear from $110 to $200 per item. It means shoppers will not pay sales tax on individual clothing items, shoes, or repair components costing less than $200. The change applies to new purchases and items used to repair clothing. The law will take effect on September 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption threshold for clothing, providing direct tax relief to lower/middle-income shoppers on essential items.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 6993: Exempts infant car seats from sales and compensating use tax

S 6993 exempts infant car seats from New York's sales and compensating use tax. The bill defines "infant car seat" as an initial child restraint system meeting specific safety standards under vehicle law. This change directly affects parents and caregivers who purchase these safety devices, removing a tax burden on the product. The bill was referred to the Budget and Revenue Committee on March 27, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts infant car seats from sales tax, providing direct tax relief for essential safety purchases, aligning with middle-income tax relief indicators.95% confidence

Sub-Topics Sales Tax

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