Assembly Bill A8326

2015-2016 Legislative Session

Exempts textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes

download bill text pdf

Sponsored By

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-A8326 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A7584
2011-2012: A1552
2013-2014: A4957
2017-2018: A4187
2019-2020: A3776

2015-A8326 (ACTIVE) - Summary

Exempts textbooks required or recommended by college professors for use in a particular course from sales and compensating use taxes, and also requires that students provide a course syllabus or form which identifies course materials as a requirement for such exemption.

2015-A8326 (ACTIVE) - Bill Text download pdf 

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

                                  8326

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             August 5, 2015
                               ___________

Introduced  by  M. of A. ORTIZ -- Multi-Sponsored by -- M. of A. LUPARDO
  -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax  law,  in  relation  to  exempting  required  or
  professor  recommended  college  textbooks 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. Paragraph 34 of subdivision (a) of section 1115 of the tax
law, as added by section 96 of part A of chapter 56 of the laws of 1998,
is amended to read as follows:
  (34) Textbooks purchased by full and part time  college  students  for
their  courses;  provided,  however,  that  upon purchase such a student
shall present a valid student identification card AND COURSE SYLLABUS OR
FORM WHICH IDENTIFIES COURSE MATERIALS, and such  a  textbook  shall  be
required  for  a course being taken by such student at an institution of
higher education. For purposes of this subdivision the term:
  (i) "Textbooks" includes [only those] (A) books specifically  written,
designed  or  produced  for  educational,  instructional  or pedagogical
purposes; AND (B) ANY BOOKS, WHICH SHALL INCLUDE HARD COVERED OR  PAPER-
BACK BOOKS, WHICH A FULL OR PART TIME COLLEGE STUDENT IS REQUIRED TO USE
OR  RECOMMENDED  BY  A  PROFESSOR  TO  USE AS A TEXTBOOK IN A PARTICULAR
COURSE IN THE COLLEGE HE OR SHE ATTENDS.
  (ii) "Institution of higher education" shall mean any  institution  of
higher  education, recognized and approved by the regents of the univer-
sity of the state of New York or accredited by a  nationally  recognized
accrediting agency or association accepted as such by the regents of the
university  of  the  state of New York, which provides a course of study
leading to the granting  of  a  post-secondary  degree,  certificate  or
diploma.
  S  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.
                                                           LBD04168-01-5

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