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.
STATE OF NEW YORK
________________________________________________________________________
5955--A
2023-2024 Regular Sessions
IN SENATE
March 23, 2023
___________
Introduced by Sens. CHU, GOUNARDES, RYAN, SCARCELLA-SPANTON -- read
twice and ordered printed, and when printed to be committed to the
Committee on Budget and Revenue -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
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:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Books, magazines, pamphlets and other related items sold at a
4 primary or secondary school facility or at a library at a book fair
5 organized, hosted or sponsored by an organization established for educa-
6 tional purposes as described in paragraph four of subdivision (a) of
7 section one thousand one hundred sixteen of this part, including but not
8 limited to a parent-teacher association, booster club, a similar school-
9 based association which supports school activities, or a friends of the
10 library organization.
11 § 2. This act shall take effect on the first day of a sales tax quar-
12 terly period, as described in subdivision (b) of section 1136 of the tax
13 law, beginning at least ninety days after the date this act shall have
14 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.
LBD10364-02-3
