| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 06, 2016 |
referred to investigations and government operations |
| Jan 15, 2015 |
referred to investigations and government operations |
Senate Bill S1820
2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
2015-S1820 (ACTIVE) - Details
2015-S1820 (ACTIVE) - Sponsor Memo
BILL NUMBER:S1820
TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain school organizations from sales tax on certain items and
services sold or resold for educational purposes
PURPOSE:
To allow certain organizations recognized by the school to raise funds
without sales tax.
SUMMARY:
Section 1 amends the tax law by adding a new paragraph 10 to
Subdivision a of section 1116 to include any school organization
officially recognized by the school board of a nursery, kindergarten,
elementary or secondary school shall not be subject to the sales and
compensating use taxes. Section 2 also amends the tax law by adding a
new paragraph 44 to subdivision a of section 1115 and lists the
tangible personal property, food, food products and beverages that are
sold or resold and personal services provided by the school
organization described in section 1 as exempt from sales and
compensating use taxes where the goods and/or services are provided
for educational purposes. Section 3 provides the effective date.
JUSTIFICATION:
2015-S1820 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1820
2015-2016 Regular Sessions
I N S E N A T E
January 15, 2015
___________
Introduced by Sen. RITCHIE -- 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 certain school
organizations from sales tax on certain items and services sold or
resold for educational purposes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1116 of the tax law is amended
by adding a new paragraph 10 to read as follows:
(10) ANY SCHOOL ORGANIZATION OF A NURSERY SCHOOL, KINDERGARTEN,
ELEMENTARY OR SECONDARY SCHOOL, WHETHER CONSTITUTED OF STUDENTS, PARENTS
OR TEACHERS, OR ANY COMBINATION THEREOF, ENGAGED IN RAISING FUNDS FOR AN
EDUCATIONAL PURPOSE.
FOR PURPOSES OF THIS PARAGRAPH, "SCHOOL ORGANIZATION" SHALL MEAN
GROUPS OF STUDENTS, PARENTS OR TEACHERS, OR ANY COMBINATION THEREOF THAT
IS OFFICIALLY RECOGNIZED BY THE SCHOOL BOARD OF THE HAMLET, VILLAGE,
TOWN OR MUNICIPALITY UNDER WHICH SAID GROUP IS ORGANIZED.
S 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) TANGIBLE PERSONAL PROPERTY, FOOD, FOOD PRODUCTS, AND BEVERAGES
THAT ARE SOLD OR RESOLD AND PERSONAL SERVICES PROVIDED BY AN ORGANIZA-
TION DESCRIBED IN PARAGRAPH TEN OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED SIXTEEN OF THIS ARTICLE, WHERE SUCH GOODS AND PRODUCTS ARE SOLD
OR RESOLD AND SUCH SERVICES ARE PROVIDED FOR EDUCATIONAL PURPOSES.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01601-01-5
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