senate Bill S3698

Exempting certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes

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Bill Status


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

  • 11 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Exempts certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes.

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Bill Details

See Assembly Version of this Bill:
A1625
Versions:
S3698
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1116 & 1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A391, A391
2009-2010: A10030, A10030
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3698

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 11, 2013
                               ___________

Introduced  by  Sen. RITCHIE -- 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  certain  school
  organizations  from  sales  tax  on certain items and services sold or
  resold for educational purposes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision (a) of section 1116 of the tax law is amended
by adding a new paragraph 10 to read as follows:
  (10) ANY  SCHOOL  ORGANIZATION  OF  A  NURSERY  SCHOOL,  KINDERGARTEN,
ELEMENTARY OR SECONDARY SCHOOL, WHETHER CONSTITUTED OF STUDENTS, PARENTS
OR TEACHERS, OR ANY COMBINATION THEREOF, ENGAGED IN RAISING FUNDS FOR AN
EDUCATIONAL PURPOSE.
  FOR  PURPOSES  OF  THIS  PARAGRAPH,  "SCHOOL  ORGANIZATION" SHALL MEAN
GROUPS OF STUDENTS, PARENTS OR TEACHERS, OR ANY COMBINATION THEREOF THAT
IS OFFICIALLY  RECOGNIZED BY THE SCHOOL BOARD OF  THE  HAMLET,  VILLAGE,
TOWN OR MUNICIPALITY UNDER WHICH SAID GROUP IS ORGANIZED.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) TANGIBLE PERSONAL PROPERTY, FOOD, FOOD  PRODUCTS,  AND  BEVERAGES
THAT  ARE  SOLD OR RESOLD AND PERSONAL SERVICES PROVIDED BY AN ORGANIZA-
TION DESCRIBED IN PARAGRAPH TEN OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED  SIXTEEN OF THIS ARTICLE, WHERE SUCH GOODS AND PRODUCTS ARE SOLD
OR RESOLD AND SUCH SERVICES ARE PROVIDED FOR EDUCATIONAL PURPOSES.
  S 3. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02362-01-3

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