| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Feb 15, 2018 |
print number 6292a |
| Feb 15, 2018 |
amend and recommit to investigations and government operations |
| Jan 03, 2018 |
referred to investigations and government operations |
| May 11, 2017 |
referred to investigations and government operations |
Senate Bill S6292A
2017-2018 Legislative Session
Sponsored By
(R, C) 24th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2017-S6292 - Details
- See Assembly Version of this Bill:
- A5763
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S7876, A10334
2019-2020: S2639, A6031
2021-2022: S5621, A5124
2023-2024: S4662, A3036
2025-2026: S6933, A3831
2017-S6292 - Sponsor Memo
BILL NUMBER: S6292 Revised 1/18/18
SPONSOR: LANZA
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 taxi
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
2017-S6292 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6292
2017-2018 Regular Sessions
I N S E N A T E
May 11, 2017
___________
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.
§ 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
2017-S6292A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A5763
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S7876, A10334
2019-2020: S2639, A6031
2021-2022: S5621, A5124
2023-2024: S4662, A3036
2025-2026: S6933, A3831
2017-S6292A (ACTIVE) - Sponsor Memo
BILL NUMBER: S6292A
SPONSOR: LANZA
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 taxi
SUMMARY OF PROVISIONS:
Section 1 adds a new paragraph (45) to Section 1115 of the Tax Law,
which states that books and other items sold at a school facility at a
2017-S6292A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
6292--A
2017-2018 Regular Sessions
I N S E N A T E
May 11, 2017
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
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.
LBD02820-02-8
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