Budget & Taxes (Sales Tax)

in committee · New York · Senate Jan 7, 2026

S 2093: Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces excise/sales taxes on motor fuel, limiting state tax revenue and opposing fiscal strengthening through tax cuts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Apr 1, 2026

S 4601: Relates to exempting school supplies from sales tax during a specified period each year

This bill would temporarily exempt basic school supplies from sales tax during a 15-day period each year - the 15 days preceding Labor Day (the first Monday in September). It applies to items like backpacks, textbooks, pens, notebooks, and calculators purchased for under $110 total per transaction. The exemption covers only purchases made during this specific annual window, directly benefiting families buying school essentials for the upcoming school year. The bill amends tax law to create this temporary relief period while maintaining existing tax definitions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts school supplies from sales tax, providing tax relief for families during back-to-school season, aligning with tax relief indicators for middle-income households.90% confidence ✓ EducationSupports EducationExempts school supplies from sales tax during back-to-school period, reducing costs for families and directly supporting educational access/affordability for K-12 students.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 4176: Enacts the "Empire State Windfall Profits Tax Act"

This bill establishes a new tax on businesses in New York State that experience unusually high profits. Specifically, it imposes a 25% tax on profits exceeding the company's average annual profits from 2018-2022, calculated quarterly on retail sales of goods, services, production, and manufacturing. The tax applies to "covered taxpayers," defined as businesses incorporated in New York subject to certain state business taxes. Additionally, the bill creates a rebate system where eligible New York residents receive tax credits based on revenue from this tax, with income limits ($80,000 individual/$115,000 head of household/$160,000 joint return).

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 25% tax on high-profit businesses, generating state revenue to fund public services, aligns with closing tax loopholes and fiscal responsibility.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · New York · Senate Mar 2, 2026

S 1527: Establishes a sales tax exemption for energy storage

S 1527 creates a sales tax exemption for commercial energy storage systems equipment and their installation costs. This directly affects businesses installing such systems on non-residential properties to store electricity for later use in heating, cooling, hot water, or power. The bill amends tax law to exempt these systems from state sales tax, covering both the equipment and installation services. Local governments must explicitly adopt this exemption in their tax ordinances to apply it.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for commercial energy storage, reducing state tax revenue and weakening tax base (direct tax cut for businesses).90% confidence ✓ EnergySupports EnergyExempts sales tax on commercial energy storage systems, reducing costs to encourage renewable energy infrastructure adoption.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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in committee · New York · Senate Mar 12, 2026

S 2133: Relates to excise taxes on premium cigars

Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes excise tax on premium cigars, generating state revenue for budget without specifying program use, directly advancing tax collection.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3305: Relates to the homeowner tax rebate credit

S 3305 extends the homeowner tax rebate credit to apply for tax year 2025 and all subsequent years. It directly affects eligible homeowners who meet current eligibility criteria under the tax law. The bill amends a specific section of the tax code to update the credit's effective period, ensuring it remains available without requiring annual legislative action. This is a straightforward extension of an existing program, not a new policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends existing homeowner tax rebate credit, providing ongoing tax relief to eligible homeowners, aligning with support indicators for tax relief programs.95% confidence

Sub-Topics Property Tax Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3428: Relates to exempting computer hardware and software and school supplies from sales tax during a specified period

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts computer hardware, software, and school supplies from sales tax during Labor Day week, providing temporary tax relief for consumers purchasing essential items.95% confidence ✓ EducationSupports EducationExempts school supplies from sales tax, reducing costs for K-12 schools and supporting educational resource access during back-to-school period.90% confidence

Sub-Topics Sales Tax State Budget

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in committee · New York · Assembly Jun 17, 2025

A 6688: Authorizes the county of Jefferson to impose additional sales tax

This bill authorizes Jefferson County to impose an additional 1% sales tax on top of existing rates, effective from December 1, 2015, through November 30, 2027. It directly affects residents and businesses in Jefferson County by increasing the local sales tax burden. The bill amends tax law to extend this specific authorization until 2027, replacing a previous expiration date. This is a straightforward policy change to fund county services through a temporary tax increase.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 1% sales tax increase to fund Jefferson County services, directly advancing budgetary funding through tax revenue.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Mar 16, 2026

S 5813: Relates to imposing an excise tax on firearms and ammunition

Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on firearms/ammo to fund gun violence prevention and school safety programs, directly allocating tax revenue to public safety funding.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3135: Repeals the excise tax on medical cannabis and the medical cannabis trust fund

S 3135 repeals the excise tax on medical cannabis sales and eliminates the medical cannabis trust fund established under state law. This bill removes a tax obligation for medical cannabis businesses and ends the dedicated funding stream for the trust fund. The repeal takes effect immediately upon enactment, impacting both the tax structure for this industry and the state's management of related trust fund resources.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals cannabis excise tax and eliminates trust fund, reducing state revenue and defunding dedicated program.95% confidence ✗ HealthcareOpposes HealthcareDefunds medical cannabis trust fund, likely a healthcare program, thus defunding public health initiatives.80% confidence

Sub-Topics Sales Tax

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