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NY A01552
Bill
Status
Introduced
1/10/2011
Primary Sponsor
Felix Ortiz
Click for details
AI Summary
- Expands the college textbook sales tax exemption to include any books (hardcover or paperback) that a student is required to use or that a professor recommends for use in a particular course
- Requires students to present a valid student identification card AND a course syllabus or form identifying course materials at the time of purchase to qualify for the exemption
- Maintains the existing definition of "textbooks" as books specifically written, designed, or produced for educational, instructional, or pedagogical purposes
- Applies to full-time and part-time college students attending institutions of higher education recognized by the New York Board of Regents or accredited by a nationally recognized accrediting agency
- Takes effect on January 1st following the date the bill becomes law
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
6/19/2012
Committee Referrals
Ways and Means1/10/2011
Full Bill Text
No bill text available