senate Bill S1553

2013-2014 Legislative Session

Grants an exemption from sales and compensating use taxes to books and other items sold at a book fair for the benefit of a school

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


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

do you support this bill?

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

S1553 - Bill Details

See Assembly Version of this Bill:
A1525
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1260, A325
2009-2010: S2465, A585

S1553 - Bill Texts

view summary

Grants a sales and compensating use tax exemption for books, magazines, pamphlets and other school or library book fair items sold at a school book fair sponsored by a parent-teacher organization, booster club or similar school-based association which supports school activities or sold at a book fair sponsored by library friends or foundation.

view sponsor memo
BILL NUMBER:S1553

TITLE OF BILL: An act to amend the tax law, in relation to granting a
sales and compensating use tax exemption for goods sold at school book
fairs

PURPOSE: This bill provides that books, magazines, pamphlets and
other items sold at school sponsored book fairs shall be exempt from
the collection of sales taxes.

SUMMARY OF PROVISIONS:

Section 1: Adds a new Tax Law section 1115(a) (44) to exempt from the
collection of sales taxes items such as books, magazines, and other
items sold at a school or library sponsored hook fair such as, science
project kits and posters. The book fair would need to he conducted at
a primary or secondary school or library and be sponsored by a
parent-teacher association or organization or at a location sponsored
by a library friends group or foundation.

EXISTING LAW: None.

JUSTIFICATION: School book fairs are generally conducted by
school-based volunteer organizations that are not sophisticated in
organization and in ascertaining the proper sales tax on low cost
items such as books and other book sale items. Compounding the
confusion of such sales transactions is the high number of customers
who are excited children under the age of 12 who are concentrated in a
school hallway or class room (where the sales are generally
conducted). To simplify book transactions at such book or library
fairs, eliminating the sales tax would reduce the time needed to
arrive at the final sales price for the books purchased. In addition,
many times, children at such fairs, are allocated a set monetary sum
to purchase their books. However, in arriving at the cashier, the
child has not computed the additional sales tax cost, hence, the child
is over budget and needs to select and return one of the items before
conducting the final sale. This adds additional confusion to an
already confusing situation.

This bill would simplify the conduct of school book and library fairs.
Further, it would encourage children to purchase more books, heighten
their exposure to books and learning, and minimize administrative
burdens placed on those volunteers that conduct book fairs.

LEGISLATIVE HISTORY: 2011-12 5.1260; 2009-10 S.2465; 2007-08,
S.1722-A; 2005-06, S.1633.

FISCAL IMPLICATIONS: Minimal.

LOCAL FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: The first of July next succeeding the date on which
this bill shall have become law.


view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1553

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. LAVALLE, DeFRANCISCO, LARKIN, MAZIARZ, RANZENHOFER
  -- read twice and ordered printed, and when printed to be committed to
  the Committee on Investigations and Government Operations

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.
                                                           LBD03758-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. 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.