Governor Andrew Cuomo’s 2017-2018 New York State Executive Budget Bill (“FY 2018 Budget Bill”), proposes several tax-related changes, including changes to various tax credits, the real estate transfer tax, and the state sales and use tax. This post summarizes the FY 2018 Budget Bill’s key sales and use tax proposals, which are similar to proposals made in the Governor’s 2015-2016 New York State Executive Budget Bill (“FY 2016 Budget Bill”).