Assembly Bill A6031

2019-2020 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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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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2019-A6031 (ACTIVE) - Details

See Senate Version of this Bill:
S2639
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
2017-2018: A5763, S6292
2021-2022: A5124, S5621
2023-2024: A3036, S4662

2019-A6031 (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.

2019-A6031 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6031
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 26, 2019
                                ___________
 
 Introduced by M. of A. REILLY -- 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 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.
                                                            LBD07444-01-9

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