S T A T E O F N E W Y O R K
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8279
2015-2016 Regular Sessions
I N A S S E M B L Y
June 17, 2015
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Introduced by M. of A. SALADINO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain items sold
by a school-related group from the tax on sales and the 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) BOOKS, CANDY, PICTURES, POSTERS, TRINKETS, OR ANY ITEM CONTAINING
A LOGO, COLLECTABLE, OR SEASONAL ITEM SOLD FOR TEN DOLLARS OR LESS PER
ITEM AT A BOOK FAIR OR PROGRAM SPONSORED BY THE SCHOOL OR ASSOCIATED
WITH A PARENTS' ASSOCIATION OR A PARENT-TEACHERS' ASSOCIATION OR AS A
FUND RAISING ACTIVITY TO SUPPORT AN EDUCATIONAL GROUP ASSOCIATED WITH A
SCHOOL INCLUDING BUT NOT LIMITED TO AN EXTRACURRICULAR CLUB, SPORTS TEAM
OR OTHER SUCH SCHOOL GROUP.
S 2. This act shall take effect September 1, 2015 and shall apply to
sales made and uses occurring on or after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10936-01-5