S T A T E O F N E W Y O R K
________________________________________________________________________
585
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. CAHILL, ABBATE, CARROZZA, CHRISTENSEN, CYMBROW-
ITZ, GUNTHER, KOON, TOWNS, N. RIVERA, McENENY, BENEDETTO, STIRPE,
PEOPLES -- Multi-Sponsored by -- M. of A. BOYLAND, CUSICK, DIAZ,
FIELDS, JOHN, LUPARDO, MAGEE, MAYERSOHN, PHEFFER, J. RIVERA, ROBINSON,
ROSENTHAL, SWEENEY, TITUS, WEISENBERG -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for goods sold at school book fairs
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) BOOKS, MAGAZINES, PAMPHLETS AND OTHER SCHOOL OR LIBRARY BOOK FAIR
RELATED ITEMS INCLUDING, BUT NOT LIMITED TO, SCIENCE PROJECT KITS AND
POSTERS, SOLD IN A PRIMARY OR SECONDARY SCHOOL FACILITY AT A SCHOOL BOOK
FAIR SPONSORED BY A PARENT-TEACHER ASSOCIATION OR ORGANIZATION, BOOSTER
CLUB, OR SIMILAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIV-
ITIES OR SOLD AT A BOOK FAIR SPONSORED BY LIBRARY FRIENDS OR FOUNDATION.
S 2. This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00621-01-9