S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  1282
                       2015-2016 Regular Sessions
                          I N  A S S E M B L Y
                             January 9, 2015
                               ___________
Introduced  by  M.  of  A. LENTOL, ABBATE, BENEDETTO, CLARK, CYMBROWITZ,
  FARRELL, GANTT, ROBINSON, ROSENTHAL,  SCHIMMINGER  --  read  once  and
  referred to the Committee on Ways and Means
AN  ACT  to  amend the tax law, in relation to exempting school supplies
  from sales and compensating use taxes
  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) SCHOOL SUPPLIES. THE COMMISSIONER OF EDUCATION  SHALL  DEVELOP  A
UNIFORM  STUDENT IDENTIFICATION CARD. PRESENTATION OF SUCH CARD SHALL BE
REQUIRED AT THE TIME OF PURCHASE TO  RECEIVE  THE  EXEMPTION  AUTHORIZED
PURSUANT TO THIS PARAGRAPH.
  S  2.  The  commissioner of taxation and finance, in consultation with
the commissioner of education, shall establish a list of  products  that
are  subject  to the sales and compensating use tax exemption authorized
pursuant to paragraph 44 of subdivision (a) of section 1115 of  the  tax
law.
  S  3.  This  act  shall  take  effect  on  the first of September 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.
                                                           LBD01769-01-5