Bill Text: NY A03461 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides an exemption from sales tax for school supplies under ten dollars per item during a certain period including Labor Day weekend.

Spectrum: Partisan Bill (Democrat 18-0)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A03461 Detail]

Download: New_York-2011-A03461-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3461
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 25, 2011
                                      ___________
       Introduced  by  M.  of A. GABRYSZAK, GUNTHER, SCHIMMINGER, HOYT, WEISEN-
         BERG,  SWEENEY,  BENEDETTO,  J. RIVERA,  CLARK,  MILLMAN,  LUPARDO  --
         Multi-Sponsored  by  --  M. of A. HEASTIE, JACOBS, McENENY, O'DONNELL,
         PEOPLES-STOKES, PHEFFER, ROBINSON -- read once  and  referred  to  the
         Committee on Ways and Means
       AN  ACT  to  amend  the tax law, in relation to exempt sales for certain
         school supplies
         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 30-a to read as follows:
    3    (30-A) DURING THE SEVEN-DAY PERIODS COMMENCING ON  THE  TUESDAY  IMME-
    4  DIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND
    5  ENDING  ON LABOR DAY, SCHOOL SUPPLIES FOR WHICH THE RECEIPT OR CONSIDER-
    6  ATION GIVEN OR CONTRACTED TO BE GIVEN IS LESS THAN TEN DOLLARS PER ITEM.
    7  FOR THE PURPOSES OF THIS PARAGRAPH, "SCHOOL  SUPPLIES"  INCLUDES  BOOKS,
    8  SUPPLIES (OTHER THAN NON-ATHLETIC SUPPLIES FOR COURSES OF INSTRUCTION IN
    9  HEALTH  OR  PHYSICAL  EDUCATION),  COMPUTER EQUIPMENT (INCLUDING RELATED
   10  SOFTWARE AND SERVICES), AND OTHER EQUIPMENT AND  SUPPLEMENTAL  MATERIALS
   11  USED BY THE ELIGIBLE INDIVIDUAL IN THE CLASSROOM.
   12    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07845-01-1