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 - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2011-S718 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1116, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1469

2011-S718 (ACTIVE) - 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.

2011-S718 (ACTIVE) - Sponsor Memo

2011-S718 (ACTIVE) - 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


              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.