STATE OF NEW YORK
________________________________________________________________________
3756
2009-2010 Regular Sessions
IN ASSEMBLY
January 28, 2009
___________
Introduced by M. of A. LENTOL -- Multi-Sponsored by -- M. of A. ABBATE,
BENEDETTO, BRODSKY, CARROZZA, CLARK, CYMBROWITZ, DIAZ, FARRELL,
FIELDS, GANTT, GREENE, JACOBS, JOHN, McENENY, PHEFFER, REILLY,
P. RIVERA, ROBINSON, ROSENTHAL, SCHIMMINGER, SEMINERIO, TOWNS, WEISEN-
BERG, WEPRIN, ZEBROWSKI -- 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.
LBD05906-01-9
