Assembly BillIntroduced
A 3831: Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.
What A 3831 does, verified January 8, 2026
The bill aims to exempt certain items sold at book fairs or programs from sales tax. These items include books, candy, pictures, posters, trinkets, and collectible or seasonal items. The exemption applies to items sold by public or non-public schools, parent-teacher associations, or to support an educational group associated with a school. The exemption will take effect 30 days after the bill becomes a law and will apply to the sales tax quarterly period.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 30, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 30, 2025 · 329 words
STATE OF NEW YORK ________________________________________________________________________ 3831 2025-2026 Regular Sessions IN ASSEMBLY January 30, 2025 ___________ Introduced by M. of A. REILLY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Books, candy, pictures, posters, trinkets or any item containing 4 a logo, collectable or seasonal item sold at a book fair or program 5 sponsored by a public school or non-public school or associated with a 6 parent's association or a parent-teachers' association, or as a fund 7 raising activity to support an educational group associated with a 8 school, including but not limited to, an extracurricular club, sports 9 team or other such school program. 10 § 2. This act shall take effect on the first day of the sales tax 11 quarterly period, as described in subdivision (b) of section 1136 of the 12 tax law, next commencing at least thirty days after this act shall have 13 become a law and shall apply in accordance with the applicable transi- 14 tional provisions of sections 1106 and 1217 of the tax law. Effective 15 immediately, the addition, amendment and/or repeal of any rule or regu- 16 lation necessary for the implementation of this act on its effective 17 date are authorized to be made and completed on or before such effective 18 date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03304-01-5
Text of A 3831 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions