Bill Text: NY A07323 | 2009-2010 | General Assembly | Introduced

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Bill Title: Requires the commissioner of taxation in conjunction with the commissioner of education to create a tax exempt form that will allow elementary and secondary school students to avoid paying sales tax on any books they purchase.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A07323 Detail]

Download: New_York-2009-A07323-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7323
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 27, 2009
                                      ___________
       Introduced  by M. of A. TOBACCO -- read once and referred to the Commit-
         tee on Ways and Means
       AN ACT to amend the tax law, in relation to requiring  the  commissioner
         of taxation and finance in conjunction with the commissioner of educa-
         tion  to  create  a  tax exempt form that will allow students to avoid
         paying sales tax on any books they purchase
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  The tax law is amended by adding a new section 30 to read
    2  as follows:
    3    S 30. SALES TAX  EXEMPT  FORM  FOR  STUDENTS.    THE  COMMISSIONER  IN
    4  CONJUNCTION  WITH THE COMMISSIONER OF EDUCATION SHALL CREATE A SALES TAX
    5  EXEMPT FORM THAT WILL ALLOW ELEMENTARY AND SECONDARY SCHOOL STUDENTS  TO
    6  AVOID PAYING SALES TAX ON ANY BOOKS.  THIS FORM SHALL BE GIVEN TO SCHOOL
    7  DISTRICTS  IN  THE  STATE  AND THE SCHOOL DISTRICTS SHALL BE REQUIRED TO
    8  DISPENSE THE FORMS TO THEIR  SCHOOLS  AND  STUDENTS.  THE  TERM  "SCHOOL
    9  DISTRICT" SHALL MEAN A COMMON, UNION FREE, CENTRAL, CENTRAL HIGH SCHOOL,
   10  OR CITY SCHOOL DISTRICT.
   11    S  2.  This act shall take effect on the first of July next succeeding
   12  the year in which it shall have become a law;  provided,  however,  that
   13  effective immediately, the addition, amendment and/or repeal of any rule
   14  or regulation necessary for the implementation of this act on its effec-
   15  tive  date  are  authorized  and directed to be made and completed on or
   16  before such effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09929-01-9