NY A10030

Adds school organizations of nursery schools, kindergartens, elementary and secondary schools to the sales tax exemption list, including groups constituted of students, parents, teachers, or any combination thereof that are engaged in raising funds for educational purposes.

Defines "school organization" as groups of students, parents, or teachers officially recognized by the school board of the hamlet, village, town, or municipality where the group is organized.

Exempts tangible personal property, food, food products, beverages, and personal services sold or resold by qualified school organizations from sales tax when provided for educational purposes.

Takes effect immediately upon enactment.