S T A T E O F N E W Y O R K
________________________________________________________________________
7323
2009-2010 Regular Sessions
I N A S S E M B L Y
March 27, 2009
___________
Introduced by M. of A. TOBACCO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to requiring the commissioner
of taxation and finance in conjunction with the commissioner of educa-
tion to create a tax exempt form that will allow students to avoid
paying sales tax on any books they purchase
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 30 to read
as follows:
S 30. SALES TAX EXEMPT FORM FOR STUDENTS. THE COMMISSIONER IN
CONJUNCTION WITH THE COMMISSIONER OF EDUCATION SHALL CREATE A SALES TAX
EXEMPT FORM THAT WILL ALLOW ELEMENTARY AND SECONDARY SCHOOL STUDENTS TO
AVOID PAYING SALES TAX ON ANY BOOKS. THIS FORM SHALL BE GIVEN TO SCHOOL
DISTRICTS IN THE STATE AND THE SCHOOL DISTRICTS SHALL BE REQUIRED TO
DISPENSE THE FORMS TO THEIR SCHOOLS AND STUDENTS. THE TERM "SCHOOL
DISTRICT" SHALL MEAN A COMMON, UNION FREE, CENTRAL, CENTRAL HIGH SCHOOL,
OR CITY SCHOOL DISTRICT.
S 2. This act shall take effect on the first of July next succeeding
the year in which it shall have become a law; provided, however, that
effective immediately, the addition, amendment and/or repeal of any rule
or regulation necessary for the implementation of this act on its effec-
tive date are authorized and directed to be made and completed on or
before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09929-01-9