Bill Text: NY A01552 | 2011-2012 | General Assembly | Introduced

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Bill Title: Exempts textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes; and also requires that students provide a course syllabus or form which identifies course materials as a requirement for such exemption.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A01552 Detail]

Download: New_York-2011-A01552-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1552
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 10, 2011
                                      ___________
       Introduced by M. of A. ORTIZ, CASTELLI -- Multi-Sponsored by -- M. of A.
         LUPARDO,  McENENY  --  read once and referred to the Committee on Ways
         and Means
       AN ACT to amend the tax  law,  in  relation  to  exempting  required  or
         professor  recommended  college  textbooks from sales and compensating
         use taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Paragraph 34 of subdivision (a) of section 1115 of the tax
    2  law, as added by section 96 of part A of chapter 56 of the laws of 1998,
    3  is amended to read as follows:
    4    (34) Textbooks purchased by full and part time  college  students  for
    5  their  courses;  provided,  however,  that  upon purchase such a student
    6  shall present a valid student identification card AND COURSE SYLLABUS OR
    7  FORM WHICH IDENTIFIES COURSE MATERIALS, and such  a  textbook  shall  be
    8  required  for  a course being taken by such student at an institution of
    9  higher education. For purposes of this subdivision the term:
   10    (i) "Textbooks" includes [only those] (A) books specifically  written,
   11  designed  or  produced  for  educational,  instructional  or pedagogical
   12  purposes; AND (B) ANY BOOKS, WHICH SHALL INCLUDE HARD COVERED OR  PAPER-
   13  BACK BOOKS, WHICH A FULL OR PART TIME COLLEGE STUDENT IS REQUIRED TO USE
   14  OR  RECOMMENDED  BY  A  PROFESSOR  TO  USE AS A TEXTBOOK IN A PARTICULAR
   15  COURSE IN THE COLLEGE HE OR SHE ATTENDS.
   16    (ii) "Institution of higher education" shall mean any  institution  of
   17  higher  education, recognized and approved by the regents of the univer-
   18  sity of the state of New York or accredited by a  nationally  recognized
   19  accrediting agency or association accepted as such by the regents of the
   20  university  of  the  state of New York, which provides a course of study
   21  leading to the granting  of  a  post-secondary  degree,  certificate  or
   22  diploma.
   23    S  2. This act shall take effect on the first of January next succeed-
   24  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.
                                                                  LBD04019-01-1