Bill Text: NY A02134 | 2019-2020 | General Assembly | Introduced
Bill Title: Provides that certain supplies that are purchased for use at school shall be exempt from sales and compensating use taxes when a student identification is presented at the time of purchase.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A02134 Detail]
Download: New_York-2019-A02134-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2134 2019-2020 Regular Sessions IN ASSEMBLY January 22, 2019 ___________ Introduced by M. of A. LENTOL, ABBATE, BENEDETTO, CYMBROWITZ -- Multi- Sponsored by -- M. of A. GANTT, L. ROSENTHAL, SCHIMMINGER -- 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 45 to read as follows: 3 (45) 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 § 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 45 of subdivision (a) of section 1115 of the tax 11 law. 12 § 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. LBD04481-01-9
