S T A T E O F N E W Y O R K
________________________________________________________________________
966
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. DelMONTE, GUNTHER, BENJAMIN, SCHIMMINGER, HOYT,
WEISENBERG, SWEENEY, BENEDETTO, J. RIVERA, CLARK, CARROZZA, MILLMAN,
LUPARDO, EDDINGTON -- Multi-Sponsored by -- M. of A. ALFANO, BARRA,
HEASTIE, JACOBS, KOON, McENENY, O'DONNELL, PEOPLES, PHEFFER, ROBINSON,
SEMINERIO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempt sales for certain
school supplies
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 30-a to read as follows:
(30-A) DURING THE SEVEN-DAY PERIODS COMMENCING ON THE TUESDAY IMME-
DIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND
ENDING ON LABOR DAY, SCHOOL SUPPLIES FOR WHICH THE RECEIPT OR CONSIDER-
ATION GIVEN OR CONTRACTED TO BE GIVEN IS LESS THAN TEN DOLLARS PER ITEM.
FOR THE PURPOSES OF THIS PARAGRAPH, "SCHOOL SUPPLIES" INCLUDES BOOKS,
SUPPLIES (OTHER THAN NON-ATHLETIC SUPPLIES FOR COURSES OF INSTRUCTION IN
HEALTH OR PHYSICAL EDUCATION), COMPUTER EQUIPMENT (INCLUDING RELATED
SOFTWARE AND SERVICES), AND OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS
USED BY THE ELIGIBLE INDIVIDUAL IN THE CLASSROOM.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00857-01-9