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NY A07096

Bill

Official Source

Status

Introduced

5/1/2013

Primary Sponsor

Joseph Saladino

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Adds a new sales tax exemption for items priced at $10 or less per item sold at school-sponsored book fairs or programs
  • Exempts books, candy, pictures, posters, trinkets, items with logos, collectables, and seasonal items from sales and compensating use taxes
  • Applies to sales by parent associations, parent-teachers' associations, and school-affiliated educational groups including extracurricular clubs and sports teams
  • Effective September 1, 2013 for all sales 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

6/17/2014

Committee Referrals

Ways and Means5/1/2013

Full Bill Text

No bill text available