NY State Senate Bill 2015-S7876

Senate Bill S7876

2015-2016 Legislative Session

Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program

download bill text pdf

Archive: Last Bill Status - In Assembly 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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 14, 2016	referred to ways and means delivered to assembly passed senate ordered to third reading cal.1745 committee discharged and committed to rules
May 19, 2016	referred to investigations and government operations

Votes

- Jun 14, 2016 - Floor Vote
  S7876
  
  61
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 14, 2016
      
      aye (61)
      
      Addabbo Jr.
      
      Akshar
      
      Amedore
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Dilan
      
      Espaillat
      
      Farley
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kaminsky
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Montgomery
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Ortt
      
      Panepinto
      
      Peralta
      
      Perkins
      
      Persaud
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Venditto
      
      Young
      
      excused (2)
      
      Diaz
      
      Parker
  Jun 14, 2016 - Rules Committee Vote
  S7876
  
  23
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  1
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 14, 2016
      
      aye (23)
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Dilan
      
      Farley
      
      Flanagan
      
      Gianaris
      
      Hannon
      
      Hassell-Thompson
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Nozzolio
      
      Perkins
      
      Robach
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      absent (1)
      
      Espaillat
      
      excused (1)
      
      Parker

2015-S7876 (ACTIVE) - Details

See Assembly Version of this Bill:: A10334
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S6292, A5763
2019-2020: S2639, A6031
2021-2022: S5621, A5124
2023-2024: S4662, A3036

2015-S7876 (ACTIVE) - Summary

Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

2015-S7876 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S7876

 TITLE OF BILL :  An act to amend the tax law, in relation to
exemptions from sales and use tax for books, candy, pictures, posters,
trinkets, or any item containing a logo, collectable or seasonal item
sold at a book fair or program

 PURPOSE :

Provides that books and other items sold at a school facility at a
school book fair sponsored by a public or non-public school,
parent-teachers' association, or similar group shall be exempt from
the State sales and compensating use tax.

 SUMMARY OF PROVISIONS :

Section 1 adds a new paragraph (44) to Sec.1115 of the Tax Law, which
states that books and other items sold at a school facility at a
school book fair sponsored by a public or non-public school,
parent-teachers' association, or similar group shall be exempt from
the State sales and compensating use tax.

Section 2 provides the effective date.

 JUSTIFICATION :

Currently, all books except text books for purposes of higher
education, are subject to the state sales and compensating use tax
which creates a disincentive to students from purchasing more books
than they can afford or are willing to pay. This bill, seeks to
correct this issue by creating and promoting a greater incentive for
students to read.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

Minimal.

 EFFECTIVE DATE :
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least thirty days after this act shall have
become law and shall comply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law;
provided, further, that the commissioner of taxation and finance shall
be authorized on and after the date this act shall have become a law
to take steps necessary to implement the provisions of this act on its
effective date.

2015-S7876 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7876

                            I N  S E N A T E

                              May 19, 2016
                               ___________

Introduced  by  Sen.  LANZA  -- 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 exemptions  from  sales  and
  use  tax  for  books,  candy, pictures, posters, trinkets, or any item
  containing a logo, collectable or seasonal item sold at a book fair or
  program

  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 AT A  BOOK  FAIR  OR  PROGRAM
SPONSORED  BY  A PUBLIC SCHOOL OR NON-PUBLIC SCHOOL OR ASSOCIATED WITH A
PARENT'S 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 PROGRAM.
  S 2. This act shall take effect on the first  day  of  the  sales  tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax  law, next commencing at least thirty days after this act shall have
become law and shall apply in accordance  with  the  applicable  transi-
tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
further, that the commissioner of  taxation and finance shall be author-
ized on and after the date this act shall have become a law to take  the
steps necessary to implement the provisions of this act on its effective
date.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15512-01-6

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