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NY A07006

Bill

Status

Introduced

3/18/2009

Primary Sponsor

Joseph Saladino

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Amends Tax Law Section 1115 to exempt items sold by school-related groups from sales and compensating use taxes
  • Applies to books, candy, pictures, posters, trinkets, logo items, collectables, and seasonal items priced at $10 or less per item
  • Covers items sold at book fairs, school-sponsored programs, or fundraising activities for parent associations, parent-teacher associations, and school extracurricular clubs, sports teams, and other school groups
  • Takes effect September 1, 2009 for sales made and uses occurring on or after that date

Legislative Description

Provides an exemption from sales and use taxes for books, candy, pictures, trinkets, or any item containing a logo, collectable or seasonal item sold for ten dollars or less per item at a book fair or program sponsored by the school or associated with a PTA or as a fund raising activity to support education groups associated with a school.

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means3/18/2009

Full Bill Text

No bill text available