Assembly Bill A10334

2015-2016 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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2015-A10334 (ACTIVE) - Details

See Senate Version of this Bill:
S7876
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A5763, S6292
2019-2020: A6031, S2639
2021-2022: A5124, S5621
2023-2024: A3036, S4662

2015-A10334 (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.

2015-A10334 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10334

                          I N  A S S E M B L Y

                              May 23, 2016
                               ___________

Introduced  by  M.  of  A.  CASTORINA  --  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 44 to read as follows:
  (44) 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.
  S 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.
                                                           LBD15512-01-6

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