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Assembly Bill A4812

2009-2010 Legislative Session

Exempts public school districts from collecting sales tax on revenue for extraclassroom funds

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Archive: Last Bill Status - In Assembly Committee

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2009-A4812 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add ยง1124, Tax L

2009-A4812 (ACTIVE) - Summary

Exempts public school districts from collecting sales tax on revenue for extraclassroom funds generated through the activities of extraclassroom activities which may include revenue from the sale of services or personal property ordinarily sold by private persons.

2009-A4812 (ACTIVE) - Bill Text download pdf 

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

                                  4812

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 6, 2009
                               ___________

Introduced by M. of A. ALESSI -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the tax law, in relation to exempting from sales and
  compensating use tax certain tangible personal property and  services,
  food and drink, and amusement charges when sold by and for the benefit
  of extraclassroom activities of public schools

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

  Section 1. The tax law is amended by adding a new section 1124 to read
as follows:
  S 1124. EXEMPTION FROM TAX ON CERTAIN  RECEIPTS  COLLECTED  BY  EXTRA-
CLASSROOM  ACTIVITIES OF PUBLIC SCHOOL DISTRICTS. 1. NOTWITHSTANDING ANY
OTHER LAW TO THE CONTRARY, PUBLIC SCHOOL  DISTRICTS  SHALL  BE  EXEMPTED
FROM CHARGING AND COLLECTING SALES AND COMPENSATING USE TAXES IMPOSED BY
THIS  ARTICLE  AND  PURSUANT  TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF
THIS CHAPTER REVENUE FOR EXTRACLASSROOM FUNDS GENERATED  BY  EXTRACLASS-
ROOM ACTIVITIES.
  2. FOR PURPOSES OF THIS SECTION, "EXTRACLASSROOM ACTIVITIES" OF PUBLIC
SCHOOL  DISTRICTS SHALL MEAN ACTIVITIES OPERATED BY AND FOR THE STUDENTS
OF A PUBLIC SCHOOL DISTRICT WHICH ACTIVITIES HAVE BEEN APPROVED  BY  THE
BOARD  OF  EDUCATION  OR  TRUSTEES OF SUCH DISTRICT AS EXTENSIONS OF THE
EDUCATIONAL PROGRAM OF SUCH DISTRICT.
  3. FOR PURPOSES OF THIS SECTION,  "EXTRACLASSROOM  FUNDS"  SHALL  MEAN
FUNDS  RAISED  OTHER  THAN  BY TAXATION OR THROUGH CHARGES OF A BOARD OF
EDUCATION FOR, BY, OR IN THE NAME OF, A SCHOOL,  STUDENT  BODY,  OR  ANY
SUBDIVISION  THEREOF  COLLECTED VOLUNTARILY BY STUDENTS PARTICIPATING IN
EXTRACLASSROOM ACTIVITIES AND SPENT BY THEM AS THEY SEE FIT  SUBJECT  TO
ESTABLISHED REGULATIONS. EXTRACLASSROOM FUNDS MAY BE DERIVED FROM ADMIS-
SIONS,  MEMBERSHIP  DUES,  SALES  AND  CAMPAIGNS,  AND DONATIONS AND MAY
INCLUDE PROCEEDS FROM THE SALE OF SERVICES OR PERSONAL PROPERTY ORDINAR-
ILY SOLD BY PRIVATE PERSONS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08056-01-9

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