Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

New York Senate Bill S07644 proposes to exempt used books, including second-hand purchases, from state sales and use taxes, provided the price per item is less than $100. This means that consumers would not have to pay sales tax when buying used books priced under $100.

Supporters of the bill argue that it would make reading more affordable and accessible, especially for students and low-income individuals. By removing the sales tax on used books under $100, the bill could encourage more people to purchase and read books, promoting literacy and education. Additionally, it may benefit small businesses and local bookstores specializing in used books by potentially increasing their sales.

Critics of the bill express concerns about the potential loss of tax revenue for the state, which could impact funding for public services. They also point out that the bill might create administrative challenges in distinguishing between new and used books and ensuring compliance with the tax exemption criteria. Some argue that the $100 threshold is relatively high and could lead to unintended tax avoidance on higher-priced items.