STATE OF NEW YORK
________________________________________________________________________
3199
2021-2022 Regular Sessions
IN SENATE
January 28, 2021
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for certain goods sold for the purpose of
fundraising organized by school-based volunteer organizations
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 46 to read as follows:
3 (46) School-based organizations; any item sold for a cost of under two
4 dollars and for the purpose of fundraising sponsored or promoted by a
5 parent-teacher association and/or student organization, booster club, or
6 similar school-based association, which supports the functioning and
7 viability of educational or extracurricular activities by impacting
8 student life between grades K through twelve, when there is no third-
9 party vendor collecting a sales or compensating use tax through such
10 sales.
11 § 2. This act shall take effect on the first of January next succeed-
12 ing 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.
LBD07534-01-1
