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Assembly Bill A3776

2019-2020 Legislative Session

Relates to exempting textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes

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Archive: Last Bill Status - In Assembly Committee

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2019-A3776 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A7584
2011-2012: A1552
2013-2014: A4957
2015-2016: A8326
2017-2018: A4187

2019-A3776 (ACTIVE) - Summary

Exempts textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes, and also requires that students provide a course syllabus or form which identifies course materials as a requirement for such exemption.

2019-A3776 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3776
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 31, 2019
                                ___________
 
 Introduced  by  M. of A. ORTIZ -- Multi-Sponsored by -- M. of A. LUPARDO
   -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax  law,  in  relation  to  exempting  required  or
   professor  recommended  college  textbooks 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. Paragraph 34 of subdivision (a) of section 1115 of the tax
 law, as added by section 96 of part A of chapter 56 of the laws of 1998,
 is amended to read as follows:
   (34) Textbooks purchased by full and part time  college  students  for
 their  courses;  provided,  however,  that  upon purchase such a student
 shall present a valid student identification card AND COURSE SYLLABUS OR
 FORM WHICH IDENTIFIES COURSE MATERIALS, and such  a  textbook  shall  be
 required  for  a course being taken by such student at an institution of
 higher education. For purposes of this subdivision the term:
   (i) "Textbooks" includes [only those] (A) books specifically  written,
 designed  or  produced  for  educational,  instructional  or pedagogical
 purposes; AND (B) ANY BOOKS, WHICH SHALL INCLUDE HARD COVERED OR  PAPER-
 BACK BOOKS, WHICH A FULL OR PART TIME COLLEGE STUDENT IS REQUIRED TO USE
 OR  RECOMMENDED  BY  A  PROFESSOR  TO  USE AS A TEXTBOOK IN A PARTICULAR
 COURSE IN THE COLLEGE HE OR SHE ATTENDS.
   (ii) "Institution of higher education" shall mean any  institution  of
 higher  education, recognized and approved by the regents of the univer-
 sity of the state of New York or accredited by a  nationally  recognized
 accrediting agency or association accepted as such by the regents of the
 university  of  the  state of New York, which provides a course of study
 leading to the granting  of  a  post-secondary  degree,  certificate  or
 diploma.
   §  2. This act shall take effect on the first of January next succeed-
 ing 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.

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