S T A T E O F N E W Y O R K
2011-2012 Regular Sessions
I N S E N A T E
January 5, 2011
Introduced by Sen. ROBACH -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
AN ACT to amend the tax law, in relation to exempting receipts from
sales of goods by elementary or secondary schools from the sales and
compensating use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
(44) GOODS SOLD BY A PUBLIC OR PRIVATE ELEMENTARY OR SECONDARY SCHOOL
FOR THE PURPOSE OF RAISING FUNDS FOR SCHOOL-RELATED ACTIVITIES, INCLUD-
ING BUT NOT LIMITED TO SCHOOL ASSEMBLIES AND FIELD TRIPS.
S 2. Section 1116 of the tax law is amended by adding a new subdivi-
sion (h) to read as follows:
(H) NOTWITHSTANDING ANY INCONSISTENT FOREGOING PROVISION OF THIS
SECTION, RECEIPTS FROM RETAIL SALES FOR GOODS SOLD BY A PUBLIC OR
PRIVATE ELEMENTARY OR SECONDARY SCHOOL FOR THE PURPOSE OF RAISING FUNDS
FOR SCHOOL-RELATED ACTIVITIES, INCLUDING BUT NOT LIMITED TO SCHOOL
ASSEMBLIES AND FIELD TRIPS, SHALL BE EXEMPT FROM THE SALES AND COMPEN-
SATING USE TAX IMPOSED BY THIS ARTICLE.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.