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NY S07876

Bill

Status

Engrossed

6/14/2016

Primary Sponsor

Andrew Lanza

Click for details

Origin

Senate

2015-2016 General Assembly

AI Summary

  • Adds a new exemption from New York sales and use tax for books, candy, pictures, posters, trinkets, items containing logos, collectables, and seasonal items sold at book fairs or programs
  • Applies the exemption only when sales occur at events sponsored by public schools, non-public schools, parent associations, or parent-teachers associations
  • Extends the exemption to fundraising activities supporting educational groups associated with schools, including extracurricular clubs, sports teams, and other school programs
  • Takes effect on the first day of a sales tax quarterly period at least 30 days after the act becomes law
  • Authorizes the Commissioner of Taxation and Finance to implement necessary provisions to carry out the exemption

Legislative Description

Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

Last Action

referred to ways and means

6/14/2016

Committee Referrals

Rules6/14/2016
Investigations and Government Operations5/19/2016

Full Bill Text

No bill text available