STATE OF NEW YORK
________________________________________________________________________
785
2015-2016 Regular Sessions
IN ASSEMBLY
January 7, 2015
___________
Introduced by M. of A. GUNTHER, ZEBROWSKI, STECK, COOK, ABINANTI, RAIA,
CURRAN -- Multi-Sponsored by -- M. of A. ABBATE, BLANKENBUSH, CERETTO,
LUPINACCI, TITONE -- read once and referred to the Committee on Ways
and Means
AN ACT to amend the tax law, in relation to exempting certain school
organizations from sales tax on certain items and services sold or
resold for educational purposes
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 1116 of the tax law is amended
2 by adding a new paragraph 10 to read as follows:
3 (10) Any school organization of a nursery school, kindergarten,
4 elementary or secondary school, whether constituted of students, parents
5 or teachers, or any combination thereof, engaged in raising funds for an
6 educational purpose.
7 For purposes of this paragraph, "school organization" shall mean
8 groups of students, parents or teachers, or any combination thereof that
9 is officially recognized by the school board of the hamlet, village,
10 town or municipality under which said group is organized.
11 § 2. Subdivision (a) of section 1115 of the tax law is amended by
12 adding a new paragraph 44 to read as follows:
13 (44) Tangible personal property, food, food products, and beverages
14 that are sold or resold and personal services provided by an organiza-
15 tion described in paragraph ten of subdivision (a) of section eleven
16 hundred sixteen of this article, where such goods and products are sold
17 or resold and such services are provided for educational purposes.
18 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01601-01-5
