S T A T E O F N E W Y O R K
________________________________________________________________________
2134
2019-2020 Regular Sessions
I N A S S E M B L Y
January 22, 2019
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Introduced by M. of A. LENTOL, ABBATE, BENEDETTO, CYMBROWITZ -- Multi-
Sponsored by -- M. of A. GANTT, L. ROSENTHAL, SCHIMMINGER -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting school supplies
from sales and compensating use taxes
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) SCHOOL SUPPLIES. THE COMMISSIONER OF EDUCATION SHALL DEVELOP A
UNIFORM STUDENT IDENTIFICATION CARD. PRESENTATION OF SUCH CARD SHALL BE
REQUIRED AT THE TIME OF PURCHASE TO RECEIVE THE EXEMPTION AUTHORIZED
PURSUANT TO THIS PARAGRAPH.
§ 2. The commissioner of taxation and finance, in consultation with
the commissioner of education, shall establish a list of products that
are subject to the sales and compensating use tax exemption authorized
pursuant to paragraph 45 of subdivision (a) of section 1115 of the tax
law.
§ 3. This act shall take effect on the first of September next
succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04481-01-9