NY S04601

Exempts school supplies from state sales tax when the total purchase is under $110, including backpacks, textbooks, pens, pencils, highlighters, crayons, markers, erasers, index cards, paper, notebooks, binders, folders, scissors, rulers, and calculators

Exemption applies only during a 15-day period each year, beginning 15 days before Labor Day and ending on Labor Day

Local governments (cities and counties) are not required to adopt the exemption but may elect to do so through local law, ordinance, or resolution

New York City may separately opt in to provide the school supplies exemption during the same 15-day back-to-school period

Takes effect immediately and applies to taxable periods beginning on or after August 1 of the year following enactment