Bill Text: NY A04456 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides that books sold in a school facility at a school book fair sponsored by a parent-teachers' association, booster club or similar group shall be exempt from sales and the compensating use tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A04456 Detail]

Download: New_York-2013-A04456-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4456
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 5, 2013
                                      ___________
       Introduced by M. of A. CURRAN -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend the tax law, in relation to exempting books sold at a
         school book fair from sales and 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) BOOKS SOLD IN A SCHOOL FACILITY AT A SCHOOL BOOK  FAIR  SPONSORED
    4  BY A SCHOOL RELATED ENTITY, INCLUDING BUT NOT LIMITED TO A PARENT-TEACH-
    5  ERS' ASSOCIATION OR A BOOSTER CLUB.
    6    S  2.  This act shall take effect on the first of July next succeeding
    7  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.
                                                                  LBD08433-01-3