Bill Text: NY A00256 | 2019-2020 | General Assembly | Introduced

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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 (Democrat 11-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00256 Detail]

Download: New_York-2019-A00256-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           256
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ABBATE,
          BENEDETTO,  CUSICK,  CYMBROWITZ,  GUNTHER,  LUPARDO,   PEOPLES-STOKES,
          RIVERA, L. ROSENTHAL, TITUS -- 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 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 45 to read as follows:
     3    (45) 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    § 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.
                                                                   LBD00074-01-9