Senate Bill S5955A

2023-2024 Legislative Session

Exempts certain books, magazines, pamphlets and other related items sold at certain book fairs from sales and compensating use taxes

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Sponsored By

Current 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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co-Sponsors

2023-S5955 - Details

See Assembly Version of this Bill:
A5538
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A585
2011-2012: A325
2013-2014: A1525
2015-2016: A1169
2017-2018: A21
2019-2020: A256
2021-2022: A861

2023-S5955 - Summary

Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.

2023-S5955 - Sponsor Memo

2023-S5955 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5955
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 23, 2023
                                ___________
 
 Introduced  by  Sen.  CHU  --  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 exempting books,  magazines,
   pamphlets  and other related items sold at either a primary or second-
   ary school facility at a book fair sponsored by a parent-teacher asso-
   ciation or organization, booster club, or similar school-based associ-
   ation which supports school activities or sold at an event  hosted  by
   library friends or foundation 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. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47)  BOOKS,  MAGAZINES,  PAMPHLETS  AND  OTHER  RELATED ITEMS SOLD AT
 EITHER A PRIMARY OR SECONDARY SCHOOL FACILITY AT A BOOK  FAIR  SPONSORED
 BY  A PARENT-TEACHER ASSOCIATION OR ORGANIZATION, BOOSTER CLUB, OR SIMI-
 LAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIVITIES OR SOLD AT
 AN EVENT HOSTED BY LIBRARY FRIENDS OR FOUNDATION.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least ninety days after the date this act  shall have
 become a law and shall apply to sales made on or after such date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10364-01-3

co-Sponsors

2023-S5955A (ACTIVE) - Details

See Assembly Version of this Bill:
A5538
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A585
2011-2012: A325
2013-2014: A1525
2015-2016: A1169
2017-2018: A21
2019-2020: A256
2021-2022: A861

2023-S5955A (ACTIVE) - Summary

Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.

2023-S5955A (ACTIVE) - Sponsor Memo

2023-S5955A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5955--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 23, 2023
                                ___________
 
 Introduced  by  Sens.  CHU,  GOUNARDES,  RYAN, SCARCELLA-SPANTON -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to exempting books, magazines,
   pamphlets and other related items sold  at  certain  book  fairs  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. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47)  BOOKS,  MAGAZINES,  PAMPHLETS  AND OTHER RELATED ITEMS SOLD AT A
 PRIMARY OR SECONDARY SCHOOL FACILITY OR AT A  LIBRARY  AT  A  BOOK  FAIR
 ORGANIZED, HOSTED OR SPONSORED BY AN ORGANIZATION ESTABLISHED FOR EDUCA-
 TIONAL  PURPOSES  AS  DESCRIBED  IN PARAGRAPH FOUR OF SUBDIVISION (A) OF
 SECTION ONE THOUSAND ONE HUNDRED SIXTEEN OF THIS PART, INCLUDING BUT NOT
 LIMITED TO A PARENT-TEACHER ASSOCIATION, BOOSTER CLUB, A SIMILAR SCHOOL-
 BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIVITIES, OR A FRIENDS OF  THE
 LIBRARY ORGANIZATION.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, beginning at least ninety days after the date this act  shall  have
 become a law and shall apply to sales made on or after such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10364-02-3

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