NY State Senate Bill 2021-S5621

Senate Bill S5621

2021-2022 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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Mar 12, 2021	referred to budget and revenue

2021-S5621 (ACTIVE) - Details

See Assembly Version of this Bill:: A5124
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
2023-2024: S4662, A3036

2021-S5621 (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.

2021-S5621 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5621

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-
teachers' association, or similar group shall be exempt from the State
sales and compensating use tax.

Section 2 provides the effective date.

 
JUSTIFICATION:

Currently, all books except text books for purposes of higher education,
are subject to the state sales and compensating use tax which creates a
disincentive to students from purchasing more books than they can afford
or are willing to pay. This bill, seeks to correct this issue by creat-
ing and promoting a greater incentive for students to read.

 
LEGISLATIVE HISTORY:

2020: S.2639 - Referred to Budget & Revenue/ A.6031- Held for Consider-
ation in Ways & Means

2019: S.2639 - Referred to Budget & Revenue/A.6031 - Referred to Ways &
Means

2018: S.6292A - Referred to Investigations & Government Operations /

A.5763A - Referred to Ways & Means

2017: S.6292 - Referred to Investigations & Government Operations /
A.5763 Referred to Ways & Means

2016: S.78764- Passed Senate / A.10334 - Referred to Ways & Means

 
FISCAL IMPLICATIONS:

Minimal.

 
EFFECTIVE DATE:
This act shall take effect on the first day of a 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 comply in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law; provided, further,
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to take steps necessary
to implement the provisions of this act on its effective date.

2021-S5621 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5621
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 12, 2021
                                ___________
 
 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 46 to read as follows:
   (46) 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 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.
                                                            LBD06463-01-1

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