Bill Text: NY A05763 | 2017-2018 | General Assembly | Amended

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Bill Title: Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2018-02-20 - print number 5763a [A05763 Detail]

Download: New_York-2017-A05763-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         5763--A
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 15, 2017
                                       ___________
        Introduced  by  M. of A. CASTORINA, LAWRENCE -- Multi-Sponsored by -- M.
          of A. CROUCH -- read once and referred to the Committee  on  Ways  and
          Means  -- recommitted to the Committee on Ways and Means in accordance
          with Assembly Rule 3, sec. 2 -- committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee
        AN  ACT  to  amend the tax law, in relation to exemptions from sales and
          use tax for books, candy, pictures, posters,  trinkets,  or  any  item
          containing a logo, collectable or seasonal item sold at a book fair or
          program
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45)  Books, candy, pictures, posters, trinkets or any item containing
     4  a logo, collectable or seasonal item sold at  a  book  fair  or  program
     5  sponsored  by  a public school or non-public school or associated with a
     6  parent's association or a parent-teachers' association,  or  as  a  fund
     7  raising  activity  to  support  an  educational  group associated with a
     8  school, including but not limited to, an  extracurricular  club,  sports
     9  team or other such school program.
    10    §  2.  This  act  shall  take effect on the first day of the sales tax
    11  quarterly period, as described in subdivision (b) of section 1136 of the
    12  tax law, next commencing at least thirty days after this act shall  have
    13  become  law  and  shall  apply in accordance with the applicable transi-
    14  tional provisions of sections 1106 and 1217 of the  tax  law;  provided,
    15  further, that the commissioner of  taxation and finance shall be author-
    16  ized  on and after the date this act shall have become a law to take the
    17  steps necessary to implement the provisions of this act on its effective
    18  date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02820-03-8