S T A T E O F N E W Y O R K
________________________________________________________________________
1129
2021-2022 Regular Sessions
I N A S S E M B L Y
January 7, 2021
___________
Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for goods sold at fundraisers 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 46 to read as follows:
(46) SCHOOL-BASED ORGANIZATIONS; ANY ITEM SOLD AT A FUNDRAISING EVENT
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 July 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.
LBD01360-01-1