Assembly Bill A1030

2025-2026 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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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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2025-A1030 (ACTIVE) - Details

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
2023-2024: A5538

2025-A1030 (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.

2025-A1030 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1030
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 8, 2025
                                ___________
 
 Introduced  by  M. of A. RIVERA, BRABENEC, SANTABARBARA -- read once and
   referred to the Committee on Ways and Means
 
 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.
                                                            LBD01238-01-5



              

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