BILL NUMBER:S4821A

TITLE OF BILL:

An act to amend the tax law, in relation to granting a sales and
compensating use tax exemption for goods sold at school book fairs

PURPOSE:

This bill provides that books, magazines, pamphlets and other items
sold at school sponsored book fairs shall be exempt from the
collection of sales taxes.

SUMMARY OF PROVISIONS:

Section 1: Adds a new Tax Law section 1115(a)(44) to exempt from the
collection of sales taxes items such as books, magazines, and other
items sold at a school or library sponsored book fair such as, science
project kits and posters. The book fair would need to be conducted at
a primary or secondary school or library and be sponsored by a
parent-teacher association or organization or at a location sponsored
by a library friends group or foundation.

EXISTING LAW:

None.
              

JUSTIFICATION:

School book fairs are generally conducted by school-based volunteer
organizations that are not sophisticated in organization and in
ascertaining the proper sales tax on low cost items such as books and
other book sale Items. Compounding the confusion of such sales
transactions is the high number of customers who are excited children
under the age of 12 who are concentrated in a school hallway or class
room (where the sales are generally conducted). To simplify book
transactions at such book or library fairs, eliminating the sales tax
would reduce the time needed to arrive at the final sales price for
the books purchased. In addition, many tunes, children at such fairs,
are allocated a set monetary sum to purchase their books. However, in
arriving at the cashier, the child has not computed the additional
sales tax cost, hence, the child is over budget and needs to select
and return one of the items before conducting the final sale. This
adds additional confusion to an already confusing situation.

This bill would simplify the conduct of school book and library fairs.
Further, it would encourage children to purchase more books, heighten
their exposure to books and learning, and minimize administrative
burdens placed on those volunteers that conduct book fairs.

LEGISLATIVE HISTORY:

2013-14 S.1553/A.1525;
2011-12 S.1260;
2009-10 S.2465;
2007-08, S.1722-A,
2005-06, S.1633.


FISCAL IMPLICATIONS:

Minimal.

LOCAL FISCAL IMPLICATIONS:

Minimal.

EFFECTIVE DATE:

The first of January next succeeding the date on which this bill shall
have become law.