S T A T E O F N E W Y O R K
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10030
I N A S S E M B L Y
February 25, 2010
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Introduced by M. of A. GUNTHER -- read once and referred to the Commit-
tee on Ways and Means
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, ELEMEN-
TARY 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 ONE THOUSAND
ONE HUNDRED SIXTEEN OF THIS ARTICLE, WHERE SUCH GOODS AND PRODUCTS ARE
SOLD OR RESOLD AND SUCH SERVICES ARE PROVIDED FOR EDUCATIONAL PROPOSES.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16122-01-0