senate Bill S718

Exempts receipts from goods sold by elementary or secondary schools from sales and compensating use tax when the purpose is to raise funds

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Exempts receipts from goods sold by elementary or secondary schools from sales and compensating use tax when the purpose is to raise funds for school-related activities, including but not limited to school assemblies and field trips.

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Bill Details

Versions:
S718
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115 & 1116, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S1469

Sponsor Memo

BILL NUMBER:S718

TITLE OF BILL:
CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY
proposing an amendment to section 6 of article 5 of the constitution, in
relation to veterans' credits for civil service appointments and
promotions

PURPOSE OR GENERAL IDEA OF BILL:
This legislation increases the point of credit for veterans and
disabled veterans with regard to civil service appointments and
promotions.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends section 85 of the civil service law to
increase from 10 to 15 additional points on an appointment
exam for disabled veterans, and 7.5 points on a promotional
exam. Also increases from 5 to 10 additional credit for
non-disabled veterans for original exams, and from 2.5 points
to 5 on a promotional exam.

JUSTIFICATION:
Veterans across New York State are struggling
to find employment in private-sector industries hit hard by
the recession. Unemployment among all veterans in New York is
over 7 percent. Unemployment has reached a staggering 20 percent
for veterans under the age of 30 who recently returned from Iraq
and Afghanistan. According to the Bureau of Labor Statistics,
a significant number of recently returned veterans have reported
service-connected disabilities.

Our servicemen and women put their lives on the line to
protect our freedom. We are therefore responsible for
enhancing their economic opportunities to provide for themselves
and for their families when they return home. This bill will
achieve this by providing tax relief to businesses that hire
returning and wounded veterans.

PRIOR LEGISLATIVE HISTORY:
S.6081 of 2011-2012

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:

RESOLVED (if the Assembly concur), That the foregoing be referred to the
first regular legislative session convening after the next succeeding
general election of members of the assembly, and, in conformity with
section 1 of article 19 of the constitution, be published for 3 months
previous to the time of such election.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   718

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             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-
  ment Operations

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.
                                                           LBD01936-01-1

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