Scope
New York Assembly Bill A10216 (same as Senate Bill S9288), 2025-2026 session, would repeal Tax Law section 1115(a)(37) and subdivision (y), which the official summary describes as provisions on sales and use taxes for personal property purchased by internet data centers and services performed on that property. The only action shown is referral to the Ways and Means Committee on 12 February 2026.
- Geographic scope
- New York
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- New York State Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 1 October 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
New York A10216/S9288 would repeal the Tax Law provisions that exempt from sales and use tax certain property bought by Internet data center operators and certain services on that property. The Assembly page shows only a referral to the Ways and Means Committee on 12 February 2026. It is a pending proposal, not a repeal; the exemption itself is a separate record.
What this does not establish
- The primary source is the New York Assembly bill page (summary and actions). nysenate.gov bill pages return HTTP 403 to automated requests and were not used. The full bill text was not opened.
- New York's 2025-2026 legislative term runs through 31 December 2026, so a bill without further action is still pending, not failed, on 23 September 2026.
- The exemption this bill targets is recorded separately as ny-taxlaw-1115-a37-internet-data-center-exemption and remains in effect.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Sales tax exemption for Internet data center operators (In effect)
Sources
https://nyassembly.gov/leg/?default_fld=&leg_video=&bn=A10216&term=2025&Summary=Y&Actions=Y