This bill exempts the purchase of specific Energy Star-certified appliances (like refrigerators, washers, and air conditioners) from New York's state sales tax. It directly affects consumers buying these appliances and gives municipalities with populations over 1 million the option to adopt this exemption for local taxes through a local resolution. The exemption applies only to retail sales of qualifying products, not rentals or repairs, and would take effect in September 2026 for local tax adoption. The bill expires on April 1, 2031, making it a temporary measure.
Bill A 8527 amends the tax law concerning sales tax on racehorses sold through claiming races within the state. Currently, sales tax is applied only to the portion of the sale price that exceeds any prior purchase price for the same horse within the same calendar year. This bill removes that specific exemption, making the *entire* sale price of a racehorse sold through a claiming race subject to sales tax. This change directly affects buyers and sellers of racehorses by broadening the sales tax base for these transactions.
This bill requires new businesses to complete an online sales tax education course with an exam before making their first sales tax payment to the state, earning certification. It also shortens the time frame for collecting unpaid sales tax liabilities from 20 years to 10 years, applying to cases where the tax warrant was filed after April 1, 2016. For liabilities filed between 2011 and 2016, the enforcement period is reduced to 15 years. The changes take effect on April 1, 2026.
This bill exempts breast pumps, breast pump replacement parts, collection supplies, and breast pump kits from sales and use taxes when purchased by individuals for home use during breastfeeding. It specifically covers items like electric or manual pumps, related parts (e.g., shields, tubes), storage bags, and kits containing these products. The law clarifies definitions to ensure only breastfeeding-specific items qualify for the exemption, excluding standard infant bottles or unrelated supplies. This change directly reduces out-of-pocket costs for mothers purchasing these essential lactation products.
This bill exempts community colleges from paying the metropolitan commuter transportation mobility tax. It directly affects community colleges by removing this tax obligation, which previously applied to some educational institutions. The key change is amending tax law to explicitly include community colleges in the definition of "eligible educational institution" that qualifies for the exemption. This policy change ensures community colleges are now covered under the existing tax exemption, aligning them with other public educational institutions.
This bill exempts school buses and their operational costs from New York's sales and use tax. It specifically removes tax on the purchase of school buses (as defined in vehicle law) and on parts, equipment, lubricants, and fuel used to operate them. School districts and public school bus operators would directly benefit by avoiding these taxes on their vehicle purchases and ongoing operational expenses. The exemption takes effect on April 1, 2026, following the bill's passage.
This bill exempts sales tax on school supplies purchased between the fourth Thursday in August and the first Monday in September. It directly affects families buying items like backpacks, notebooks, art supplies, and computers priced under $3,000 during this specific back-to-school window. The law covers classroom essentials including pencils, calculators, glue, and writing instruments, as listed in the bill text. This policy change removes sales tax liability for these purchases during the designated period, providing a temporary financial benefit for households.
Enacts a highway use tax on fuel-efficient vehicles which get at least 30 miles per gallon; requires the installation of an on-board unit to record miles travelled; reimburses vehicle owners for gas tax through a credit against highway tax; deposits moneys into the dedicated highway and bridge trust fund.
Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events.
This bill exempts pet food from state sales and compensating use taxes. It defines "pet food" as food prepared for domesticated animals kept near a household owner's residence. The exemption applies to both sellers and buyers of qualifying pet food products. This change removes a tax burden on pet food purchases without altering other tax categories.
