Bill Text: NY A01647 | 2013-2014 | General Assembly | Introduced

New York Assembly Bill 1647 (Prior Session Legislation)

Introduced

Bill Title: Provides that certain supplies that are purchased for use at school shall be exempt from sales and compensating use tax.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A01647 Detail]

Download: New_York-2013-A01647-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1647
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M.  of  A. LENTOL, ABBATE, BENEDETTO, CLARK, CYMBROWITZ,
         FARRELL, GANTT, JACOBS, ROBINSON, ROSENTHAL,  SCHIMMINGER,  WEISENBERG
         -- read once and referred to the Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to exempting school supplies
         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.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) SCHOOL SUPPLIES. THE COMMISSIONER OF EDUCATION  SHALL  DEVELOP  A
    4  UNIFORM  STUDENT IDENTIFICATION CARD. PRESENTATION OF SUCH CARD SHALL BE
    5  REQUIRED AT THE TIME OF PURCHASE TO  RECEIVE  THE  EXEMPTION  AUTHORIZED
    6  PURSUANT TO THIS PARAGRAPH.
    7    S  2.  The  commissioner of taxation and finance, in consultation with
    8  the commissioner of education, shall establish a list of  products  that
    9  are  subject  to the sales and compensating use tax exemption authorized
   10  pursuant to paragraph 44 of subdivision (a) of section 1115 of  the  tax
   11  law.
   12    S  3.  This  act  shall  take  effect  on  the first of September next
   13  succeeding 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.
                                                                  LBD04110-01-3