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

2025 Regular Session Introduced by Noah Burroughs and 1 co-sponsor

Temporary sales tax exemption for computer hardware, software, and school supplies during a set period, lowering costs for buyers and requiring retailers to adjust taxes.

REFERRED TO WAYS AND MEANS

Bill A 7680 — Exemption from Sales Tax for Computer Hardware, Software, and School Supplies

Overview
- Purpose: The bill would create a temporary sales tax exemption for purchases of computer hardware, computer software, and school supplies during a defined period.
- Status: Referred to the Ways and Means committee (introduced and action dated April 4, 2025).
- Sponsors: Steve Stern (primary); Noah Burroughs (cosponsor).

What the bill would do
- Provide a temporary exemption from sales tax for:
- Computer hardware
- Computer software
- School supplies
- The exact items eligible, the duration of the exemption, and any exclusions or caps are not specified in the available summary and would be defined in the enacted text.
- The exemption would apply to purchases during the specified period, potentially affecting both consumer purchases and retailer tax collections.

Who would be affected
- Consumers: Individuals purchasing eligible items during the exemption period may pay reduced or no sales tax.
- Retailers and sellers: Businesses would need to adjust point-of-sale systems and tax collection practices to reflect the exemption during the period.
- Tax authorities: State and local tax administration would administer and enforce the exemption, and revenue impacts would be assessed by fiscal staff in Ways and Means.

Fiscal and procedural notes
- The bill has been referred to the Ways and Means committee, indicating a focus on potential revenue implications and budgetary impact.
- No specific dollar amounts, dates, or percentage figures are provided in the available information.
- As a temporary exemption, revenue foregone during the eligible period would need to be accounted for in the state’s fiscal planning.

Related legislation
- Related/companion and prior-session bills include:
- A 8170, A 6883, A 6008, A 6512, A 3443 (prior-session)
- S 3428 (Senate companion)
- These relationships suggest ongoing interest in sales tax exemptions for technology and school-related purchases.

Next steps and timeline
- As of the information provided, the bill is in committee (Ways and Means). If advanced, it would proceed to floor action, potential amendments, and votes in the Assembly, and possibly to the Senate if companion measures exist.
- Final enactment would depend on passage by both chambers and signature by the appropriate authorizing official.

Notes for readers
- The would-be scope, duration, and any eligibility criteria are to be specified in the bill text. For precise details on what items qualify, the exemption period, and any limitations, the full bill language and fiscal notes should be consulted once released.