Bill Text: NY S04821 | 2015-2016 | General Assembly | Amended

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Bill Title: Grants a sales and compensating use tax exemption for books, magazines, pamphlets and other school or library book fair items sold at a school book fair sponsored by a parent-teacher organization, booster club or similar school-based association which supports school activities or sold at a book fair sponsored by library friends or foundations.

Spectrum: Partisan Bill (Republican 11-0)

Status: (Introduced - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04821 Detail]

Download: New_York-2015-S04821-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4821--A
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 20, 2015
                                      ___________
       Introduced  by Sens. LAVALLE, CROCI, DeFRANCISCO, FUNKE, GALLIVAN, GRIF-
         FO, LARKIN, MARCHIONE, RANZENHOFER, RITCHIE, SEWARD -- read twice  and
         ordered  printed, and when printed to be committed to the Committee on
         Investigations and Government Operations -- committee discharged, bill
         amended, ordered reprinted as amended and recommitted to said  commit-
         tee
       AN ACT to amend the tax law, in relation to granting a sales and compen-
         sating use tax exemption for goods sold at school book fairs
         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 44 to read as follows:
    3    (44) BOOKS, MAGAZINES, PAMPHLETS AND OTHER SCHOOL OR LIBRARY BOOK FAIR
    4  RELATED  ITEMS  INCLUDING,  BUT NOT LIMITED TO, SCIENCE PROJECT KITS AND
    5  POSTERS, SOLD IN A PRIMARY OR SECONDARY SCHOOL FACILITY AT A SCHOOL BOOK
    6  FAIR SPONSORED BY A PARENT-TEACHER ASSOCIATION OR ORGANIZATION,  BOOSTER
    7  CLUB,  OR  SIMILAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIV-
    8  ITIES OR SOLD AT A BOOK FAIR SPONSORED BY LIBRARY FRIENDS OR FOUNDATION.
    9    S 2. This act shall take effect on the first of January next  succeed-
   10  ing the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00318-02-5