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Assembly Bill A5538B

2023-2024 Legislative Session

Exempts certain books, magazines, pamphlets and other related items sold at certain book fairs from sales and compensating use taxes

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2023-A5538 - Details

See Senate Version of this Bill:
S5955
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A585
2011-2012: A325
2013-2014: A1525
2015-2016: A1169
2017-2018: A21
2019-2020: A256
2021-2022: A861
2025-2026: A1030

2023-A5538 - Summary

Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.

2023-A5538 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5538
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 16, 2023
                                ___________
 
 Introduced by M. of A. RIVERA -- 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 school book fairs
 
   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 47 to read as follows:
   (47) BOOKS, MAGAZINES, PAMPHLETS AND OTHER SCHOOL OR LIBRARY BOOK FAIR
 RELATED  ITEMS  INCLUDING,  BUT NOT LIMITED TO, SCIENCE PROJECT KITS AND
 POSTERS, SOLD IN A PRIMARY OR SECONDARY SCHOOL FACILITY AT A SCHOOL BOOK
 FAIR SPONSORED BY A PARENT-TEACHER ASSOCIATION OR ORGANIZATION,  BOOSTER
 CLUB,  OR  SIMILAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIV-
 ITIES OR SOLD AT A BOOK FAIR SPONSORED BY LIBRARY FRIENDS OR FOUNDATION.
   § 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.
                                                            LBD07794-01-3

2023-A5538A - Details

See Senate Version of this Bill:
S5955
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A585
2011-2012: A325
2013-2014: A1525
2015-2016: A1169
2017-2018: A21
2019-2020: A256
2021-2022: A861
2025-2026: A1030

2023-A5538A - Summary

Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.

2023-A5538A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5538--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 16, 2023
                                ___________
 
 Introduced by M. of A. RIVERA -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting books,  magazines,
   pamphlets  and other related items sold at either a primary or second-
   ary school facility at a book fair sponsored by a parent-teacher asso-
   ciation or organization, booster club, or similar school-based associ-
   ation which supports school activities or sold at an event  hosted  by
   library friends or foundation 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 47 to read as follows:
   (47)  BOOKS,  MAGAZINES,  PAMPHLETS  AND  OTHER  RELATED ITEMS SOLD AT
 EITHER A PRIMARY OR SECONDARY SCHOOL FACILITY AT A BOOK  FAIR  SPONSORED
 BY  A PARENT-TEACHER ASSOCIATION OR ORGANIZATION, BOOSTER CLUB, OR SIMI-
 LAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIVITIES OR SOLD AT
 AN EVENT HOSTED BY LIBRARY FRIENDS OR FOUNDATION.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least ninety days after the date this act  shall have
 become a law and shall apply to sales made on or after such date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07794-02-3

co-Sponsors

2023-A5538B (ACTIVE) - Details

See Senate Version of this Bill:
S5955
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A585
2011-2012: A325
2013-2014: A1525
2015-2016: A1169
2017-2018: A21
2019-2020: A256
2021-2022: A861
2025-2026: A1030

2023-A5538B (ACTIVE) - Summary

Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.

2023-A5538B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5538--B
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 16, 2023
                                ___________
 
 Introduced by M. of A. RIVERA -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended  and  recommitted  to  said  committee  --  again
   reported  from  said  committee  with amendments, ordered reprinted as
   amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to exempting books,  magazines,
   pamphlets  and  other  related  items  sold at certain book fairs 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 47 to read as follows:
   (47) BOOKS, MAGAZINES, PAMPHLETS AND OTHER RELATED  ITEMS  SOLD  AT  A
 PRIMARY  OR  SECONDARY  SCHOOL  FACILITY  OR AT A LIBRARY AT A BOOK FAIR
 ORGANIZED, HOSTED OR SPONSORED BY AN ORGANIZATION ESTABLISHED FOR EDUCA-
 TIONAL PURPOSES AS DESCRIBED IN PARAGRAPH FOUR  OF  SUBDIVISION  (A)  OF
 SECTION ONE THOUSAND ONE HUNDRED SIXTEEN OF THIS PART, INCLUDING BUT NOT
 LIMITED TO A PARENT-TEACHER ASSOCIATION, BOOSTER CLUB, A SIMILAR SCHOOL-
 BASED  ASSOCIATION WHICH SUPPORTS SCHOOL ACTIVITIES, OR A FRIENDS OF THE
 LIBRARY ORGANIZATION.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least ninety days after the date this act  shall have
 become a law and shall apply to sales made on or after such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07794-03-3

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