senate Bill S718

2011-2012 Legislative Session

Exempts receipts from goods sold by elementary or secondary schools from sales and compensating use tax when the purpose is to raise funds

download bill text pdf

Sponsored By

Archive: Last Bill Status -


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

S718 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115 & 1116, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1469

S718 - Summary

Exempts receipts from goods sold by elementary or secondary schools from sales and compensating use tax when the purpose is to raise funds for school-related activities, including but not limited to school assemblies and field trips.

S718 - Sponsor Memo

S718 - Bill Text download pdf

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

                                   718

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  ROBACH -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in  relation  to  exempting  receipts  from
  sales  of  goods by elementary or secondary schools from the sales and
  compensating use tax

  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) GOODS SOLD BY A PUBLIC OR PRIVATE ELEMENTARY OR SECONDARY  SCHOOL
FOR  THE PURPOSE OF RAISING FUNDS FOR SCHOOL-RELATED ACTIVITIES, INCLUD-
ING BUT NOT LIMITED TO SCHOOL ASSEMBLIES AND FIELD TRIPS.
  S 2. Section 1116 of the tax law is amended by adding a  new  subdivi-
sion (h) to read as follows:
  (H)  NOTWITHSTANDING  ANY  INCONSISTENT  FOREGOING  PROVISION  OF THIS
SECTION, RECEIPTS FROM RETAIL SALES  FOR  GOODS  SOLD  BY  A  PUBLIC  OR
PRIVATE  ELEMENTARY OR SECONDARY SCHOOL FOR THE PURPOSE OF RAISING FUNDS
FOR SCHOOL-RELATED ACTIVITIES,  INCLUDING  BUT  NOT  LIMITED  TO  SCHOOL
ASSEMBLIES  AND  FIELD TRIPS, SHALL BE EXEMPT FROM THE SALES AND COMPEN-
SATING USE TAX IMPOSED BY THIS ARTICLE.
  S 3. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01936-01-1

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