Bill Text: NY A00181 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 181 (Prior Session Legislation)

Introduced

Bill Title: Grants a sales and compensating use tax exemption for goods sold at fundraisers organized by school-based volunteer organizations.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00181 Detail]

Download: New_York-2019-A00181-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                           181
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced by M. of A. CAHILL -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating  use  tax  exemption for goods sold at fundraisers organized by
          school-based volunteer organizations
          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) School-based organizations; any item sold at a fundraising  event
     4  sponsored  or  promoted  by  a parent-teacher association and/or student
     5  organization, booster club, or similar school-based  association,  which
     6  supports the functioning and viability of educational or extracurricular
     7  activities  by  impacting  student life between grades K through twelve,
     8  when there is no third-party vendor collecting a sales  or  compensating
     9  use tax through such sales.
    10    §  2.  This act shall take effect on the first of July next succeeding
    11  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.
                                                                   LBD02800-01-9