Bill Text: NY A04812 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the tax law, in relation to exempting from sales and compensating use tax certain tangible personal property and services, food and drink, and amusement charges when sold by and for the benefit of extraclassroom activities of public schools

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A04812 Detail]

Download: New_York-2009-A04812-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4812
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 6, 2009
                                      ___________
       Introduced by M. of A. ALESSI -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend  the tax law, in relation to exempting from sales and
         compensating use tax certain tangible personal property and  services,
         food and drink, and amusement charges when sold by and for the benefit
         of extraclassroom activities of public schools
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The tax law is amended by adding a new section 1124 to read
    2  as follows:
    3    S 1124. EXEMPTION FROM TAX ON CERTAIN  RECEIPTS  COLLECTED  BY  EXTRA-
    4  CLASSROOM  ACTIVITIES OF PUBLIC SCHOOL DISTRICTS. 1. NOTWITHSTANDING ANY
    5  OTHER LAW TO THE CONTRARY, PUBLIC SCHOOL  DISTRICTS  SHALL  BE  EXEMPTED
    6  FROM CHARGING AND COLLECTING SALES AND COMPENSATING USE TAXES IMPOSED BY
    7  THIS  ARTICLE  AND  PURSUANT  TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF
    8  THIS CHAPTER REVENUE FOR EXTRACLASSROOM FUNDS GENERATED  BY  EXTRACLASS-
    9  ROOM ACTIVITIES.
   10    2. FOR PURPOSES OF THIS SECTION, "EXTRACLASSROOM ACTIVITIES" OF PUBLIC
   11  SCHOOL  DISTRICTS SHALL MEAN ACTIVITIES OPERATED BY AND FOR THE STUDENTS
   12  OF A PUBLIC SCHOOL DISTRICT WHICH ACTIVITIES HAVE BEEN APPROVED  BY  THE
   13  BOARD  OF  EDUCATION  OR  TRUSTEES OF SUCH DISTRICT AS EXTENSIONS OF THE
   14  EDUCATIONAL PROGRAM OF SUCH DISTRICT.
   15    3. FOR PURPOSES OF THIS SECTION,  "EXTRACLASSROOM  FUNDS"  SHALL  MEAN
   16  FUNDS  RAISED  OTHER  THAN  BY TAXATION OR THROUGH CHARGES OF A BOARD OF
   17  EDUCATION FOR, BY, OR IN THE NAME OF, A SCHOOL,  STUDENT  BODY,  OR  ANY
   18  SUBDIVISION  THEREOF  COLLECTED VOLUNTARILY BY STUDENTS PARTICIPATING IN
   19  EXTRACLASSROOM ACTIVITIES AND SPENT BY THEM AS THEY SEE FIT  SUBJECT  TO
   20  ESTABLISHED REGULATIONS. EXTRACLASSROOM FUNDS MAY BE DERIVED FROM ADMIS-
   21  SIONS,  MEMBERSHIP  DUES,  SALES  AND  CAMPAIGNS,  AND DONATIONS AND MAY
   22  INCLUDE PROCEEDS FROM THE SALE OF SERVICES OR PERSONAL PROPERTY ORDINAR-
   23  ILY SOLD BY PRIVATE PERSONS.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08056-01-9
       A. 4812                             2
    1    S 2. This act shall take effect January 1, 2010. The  commissioner  of
    2  taxation  and  finance is authorized on and after the date on which this
    3  act shall have become a law to adopt and amend any rules or  regulations
    4  and  issue  any procedure, forms, or instructions necessary to implement
    5  this act on its effective date.