| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 03, 2024 |
referred to budget and revenue |
| Feb 13, 2023 |
referred to budget and revenue |
Senate Bill S4662
2023-2024 Legislative Session
Sponsored By
(R, C) 24th Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
Actions
2023-S4662 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A3036
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S7876, A10334
2017-2018: S6292, A5763
2019-2020: S2639, A6031
2021-2022: S5621, A5124
2025-2026: S6933, A3831
2023-S4662 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4662
SPONSOR: LANZA
TITLE OF BILL:
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
PURPOSE:
Provides that books and other items sold at a school facility at a
school book fair sponsored by a public or non-public school, parent
teachers' association, or similar group shall be exempt from the State
sales and compensating use taxi
SUMMARY OF PROVISIONS:
Section 1 adds a new paragraph (45) to Section 1115 of the Tax Law,
which states that books and other items sold at a school facility at a
school book fair sponsored by a public or non-public school, parent-
2023-S4662 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4662
2023-2024 Regular Sessions
I N S E N A T E
February 13, 2023
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
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 47 to read as follows:
(47) 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 a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law. Effective
immediately, the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of this act on its effective
date are authorized to be made and completed on or before such effective
date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02025-01-3
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.