Bill Text: NY A06031 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A06031 Detail]

Download: New_York-2019-A06031-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6031
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 26, 2019
                                       ___________
        Introduced by M. of A. REILLY -- read once and referred to the Committee
          on Ways and Means
        AN  ACT  to  amend the tax law, in relation to exemptions from sales and
          use tax for books, candy, pictures, posters,  trinkets,  or  any  item
          containing a logo, collectable or seasonal item sold at a book fair or
          program
          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)  Books, candy, pictures, posters, trinkets or any item containing
     4  a logo, collectable or seasonal item sold at  a  book  fair  or  program
     5  sponsored  by  a public school or non-public school or associated with a
     6  parent's association or a parent-teachers' association,  or  as  a  fund
     7  raising  activity  to  support  an  educational  group associated with a
     8  school, including but not limited to, an  extracurricular  club,  sports
     9  team or other such school program.
    10    §  2.  This  act  shall  take effect on the first day of the sales tax
    11  quarterly period, as described in subdivision (b) of section 1136 of the
    12  tax law, next commencing at least thirty days after this act shall  have
    13  become  law  and  shall  apply in accordance with the applicable transi-
    14  tional provisions of sections 1106 and 1217 of the  tax  law;  provided,
    15  further, that the commissioner of  taxation and finance shall be author-
    16  ized  on and after the date this act shall have become a law to take the
    17  steps necessary to implement the provisions of this act on its effective
    18  date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07444-01-9
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