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Senate Bill S315

2019-2020 Legislative Session

Grants a sales and compensating use tax exemption for goods under $2 sold for fundraising organized by school-based volunteer organizations

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2019-S315 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S3199
2023-2024: S698
2025-2026: S2142

2019-S315 (ACTIVE) - Summary

Grants a sales and compensating use tax exemption for goods under $2 sold for fundraising organized by school-based volunteer organizations.

2019-S315 (ACTIVE) - Sponsor Memo

2019-S315 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    315
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  ORTT  --  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 granting a sales and compen-
   sating use tax exemption for certain goods sold  for  the  purpose  of
   fundraising organized by school-based volunteer organizations
 
   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-BASED ORGANIZATIONS; ANY ITEM SOLD FOR A COST OF UNDER TWO
 DOLLARS  AND  FOR  THE PURPOSE OF FUNDRAISING SPONSORED OR PROMOTED BY A
 PARENT-TEACHER ASSOCIATION AND/OR STUDENT ORGANIZATION, BOOSTER CLUB, OR
 SIMILAR SCHOOL-BASED ASSOCIATION, WHICH  SUPPORTS  THE  FUNCTIONING  AND
 VIABILITY  OF  EDUCATIONAL  OR  EXTRACURRICULAR  ACTIVITIES BY IMPACTING
 STUDENT LIFE BETWEEN GRADES K THROUGH TWELVE, WHEN THERE  IS  NO  THIRD-
 PARTY  VENDOR  COLLECTING  A  SALES OR COMPENSATING USE TAX THROUGH SUCH
 SALES.
   § 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.
                                                            LBD01413-01-9

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