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A02046 Summary:

BILL NOA02046
 
SAME ASNo Same As
 
SPONSORLentol
 
COSPNSRAbbate, Benedetto, Cymbrowitz
 
MLTSPNSRGantt, Rosenthal L, Schimminger
 
Amd 1115, Tax L
 
Provides that certain supplies that are purchased for use at school shall be exempt from sales and compensating use taxes when a student identification is presented at the time of purchase.
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A02046 Actions:

BILL NOA02046
 
01/17/2017referred to ways and means
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A02046 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2046
 
SPONSOR: Lentol (MS)
  TITLE OF BILL: An act to amend the tax law, in relation to exempting school supplies from sales and compensating use taxes   PURPOSE OR GENERAL IDEA OF BILL: To exempt all school supplies from an approved list of products from taxation during Tax Free Week.   SUMMARY OF SPECIFIC PROVISIONS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows: (44) School supplies. The commissioner of education shall develop a uniform student identification card. Presentation of such card shall be required at the time of purchase to receive the exemption authorized pursuant to this paragraph. § 2. The commissioner of taxation and finance, in consultation with the--: commissioner of education, shall establish a list of products that are subject to the sales and compensating use tax exemption author- ized' pursuant to paragraph (44) of subdivision (a) of section 1115 of the tax law.   JUSTIFICATION: Many parents are financially burdened with the high cost of school required and recommended supplies for their children and oftentimes are unable to purchase all required materials. Currently, Tax Free Week exempts moderately priced clothing from sales tax. Tax Free Week bene- fits should be extended to cover school related materials in order to make these essential items more affordable for parents.   PRIOR LEGISLATIVE HISTORY: A.11069 of 2006 A.2132 of 2007-08 A.3756 of 2009-10 A.554 of 2011-12 A.1647 of 2013-14 A.1282 of 2015-16   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect on the first of September next succeeding the date on which it shall have become a law.
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A02046 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2046
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 17, 2017
                                       ___________
 
        Introduced by M. of A. LENTOL, ABBATE, BENEDETTO, CYMBROWITZ, FARRELL --
          Multi-Sponsored  by  -- M. of A. GANTT, ROSENTHAL, SCHIMMINGER -- read
          once and referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to  exempting  school  supplies
          from sales and compensating use taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 44 to read as follows:
     3    (44)  School  supplies.  The commissioner of education shall develop a
     4  uniform student identification card. Presentation of such card shall  be
     5  required  at  the  time  of purchase to receive the exemption authorized
     6  pursuant to this paragraph.
     7    § 2. The commissioner of taxation and finance,  in  consultation  with
     8  the  commissioner  of education, shall establish a list of products that
     9  are subject to the sales and compensating use tax  exemption  authorized
    10  pursuant  to  paragraph 44 of subdivision (a) of section 1115 of the tax
    11  law.
    12    § 3. This act shall  take  effect  on  the  first  of  September  next
    13  succeeding 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.
                                                                   LBD03394-01-7
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