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NY A07584

Bill

Status

Introduced

4/16/2009

Primary Sponsor

Donna Lupardo

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Expands sales and compensating use tax exemption for college textbooks to include any books required or recommended by professors, not just those specifically written for educational purposes
  • Requires students to present a valid student identification card and either a course syllabus or form identifying course materials at the point of purchase to qualify for the exemption
  • Defines "textbooks" to include both hardcover and paperback books that full-time or part-time college students are required or recommended to use in their courses
  • Applies to institutions of higher education recognized by the New York State Regents or accredited by nationally recognized accrediting agencies that grant post-secondary degrees, certificates, or diplomas
  • Takes effect January 1st of the year following enactment

Legislative Description

Exempts textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes; and also requires that students provide a course syllabus or form which identifies course materials as a requirement for such exemption.

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means4/16/2009

Full Bill Text

No bill text available