Assembly Bill A5763A

2017-2018 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

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Sponsored By

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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Bill Amendments

co-Sponsors

multi-Sponsors

2017-A5763 - Details

See Senate Version of this Bill:
S6292
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10334, S7876
2019-2020: A6031, S2639
2021-2022: A5124, S5621
2023-2024: A3036, S4662

2017-A5763 - 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.

2017-A5763 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5763
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 15, 2017
                                ___________
 
 Introduced  by  M.  of  A.  CASTORINA  -- Multi-Sponsored by -- M. of A.
   CROUCH -- read once and referred to the Committee on Ways and Means
 
 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.
   § 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.
                                                            LBD02820-01-7



              

co-Sponsors

multi-Sponsors

2017-A5763A (ACTIVE) - Details

See Senate Version of this Bill:
S6292
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10334, S7876
2019-2020: A6031, S2639
2021-2022: A5124, S5621
2023-2024: A3036, S4662

2017-A5763A (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.

2017-A5763A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5763--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 15, 2017
                                ___________
 
 Introduced  by  M. of A. CASTORINA, LAWRENCE -- Multi-Sponsored by -- M.
   of A. CROUCH -- read once and referred to the Committee  on  Ways  and
   Means  -- recommitted to the Committee on Ways and Means in accordance
   with Assembly Rule 3, sec. 2 -- committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee

 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 45 to read as follows:
   (45)  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.
   §  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.
                                                            LBD02820-03-8

              

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