Bill Text: NY A10030 | 2009-2010 | General Assembly | Introduced

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Bill Title: Exempting certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A10030 Detail]

Download: New_York-2009-A10030-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         10030
                                 I N  A S S E M B L Y
                                   February 25, 2010
                                      ___________
       Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
         tee on Ways and Means
       AN ACT to amend the tax law, in relation  to  exempting  certain  school
         organizations  from  sales  tax  on certain items and services sold or
         resold for educational purposes
         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 1116 of the tax law is amended by
    2  adding a new paragraph 10 to read as follows:
    3    10. ANY SCHOOL ORGANIZATION OF A NURSERY SCHOOL, KINDERGARTEN, ELEMEN-
    4  TARY OR SECONDARY SCHOOL, WHETHER CONSTITUTED OF  STUDENTS,  PARENTS  OR
    5  TEACHERS,  OR  ANY  COMBINATION THEREOF, ENGAGED IN RAISING FUNDS FOR AN
    6  EDUCATIONAL PURPOSE.
    7    FOR PURPOSES OF  THIS  PARAGRAPH,  "SCHOOL  ORGANIZATION"  SHALL  MEAN
    8  GROUPS OF STUDENTS, PARENTS OR TEACHERS, OR ANY COMBINATION THEREOF THAT
    9  IS  OFFICIALLY    RECOGNIZED BY THE SCHOOL BOARD OF THE HAMLET, VILLAGE,
   10  TOWN OR MUNICIPALITY UNDER WHICH SAID GROUP IS ORGANIZED.
   11    S 2. Subdivision a of section 1115 of the tax law is amended by adding
   12  a new paragraph 44 to read as follows:
   13    44. TANGIBLE PERSONAL PROPERTY, FOOD,  FOOD  PRODUCTS,  AND  BEVERAGES
   14  THAT  ARE  SOLD OR RESOLD AND PERSONAL SERVICES PROVIDED BY AN ORGANIZA-
   15  TION DESCRIBED IN PARAGRAPH TEN OF SUBDIVISION A OF SECTION ONE THOUSAND
   16  ONE HUNDRED SIXTEEN OF THIS ARTICLE, WHERE SUCH GOODS AND  PRODUCTS  ARE
   17  SOLD OR RESOLD AND SUCH SERVICES ARE PROVIDED FOR EDUCATIONAL PROPOSES.
   18    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD16122-01-0