Bill Text: NY A00746 | 2017-2018 | General Assembly | Introduced

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

Spectrum: Slight Partisan Bill (Democrat 7-3)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A00746 Detail]

Download: New_York-2017-A00746-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           746
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     January 9, 2017
                                       ___________
        Introduced  by M. of A. GUNTHER, ZEBROWSKI, STECK, COOK, ABINANTI, RAIA,
          CURRAN -- Multi-Sponsored by -- M. of A. ABBATE, BLANKENBUSH, LUPINAC-
          CI, TITONE -- read once and referred to  the  Committee  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
     2  by adding a new paragraph 10 to read as follows:
     3    (10)  Any  school  organization  of  a  nursery  school, kindergarten,
     4  elementary or secondary school, whether constituted of students, parents
     5  or 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    § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    12  adding 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 eleven
    16  hundred sixteen of this article, where such goods and products are  sold
    17  or resold and such services are provided for educational purposes.
    18    § 3. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02566-01-7