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- Referred to investigations and government operations
- Referred to investigations and government operations
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Exempting certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes
In Assembly Committee · Ways And Means · Sponsor Aileen Gunther
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S1820
Title of bill
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
Purpose
To allow certain organizations recognized by the school to raise funds without sales tax.
Summary
Section 1 amends the tax law by adding a new paragraph 10 to Subdivision a of section 1116 to include any school organization officially recognized by the school board of a nursery, kindergarten, elementary or secondary school shall not be subject to the sales and compensating use taxes. Section 2 also amends the tax law by adding a new paragraph 44 to subdivision a of section 1115 and lists the tangible personal property, food, food products and beverages that are sold or resold and personal services provided by the school organization described in section 1 as exempt from sales and compensating use taxes where the goods and/or services are provided for educational purposes. Section 3 provides the effective date.
Justification
With the rising cost of education and cuts to school budgets on both the State and local level, parents and students are relying on fundraising events to help underwrite programs within the school. These school programs and organizations are required to collect and remit sales and compensating use taxes to New York State. These requirements are seen as onerous to the students and parents and often deter groups from engaging in efforts to raise additional funds for educational programs.
The current fiscal situation in our State is making the use of fundraising activities more important and necessary for our children's education. This bill exempts only those groups that are officially recognized by the school board. Currently, the school works with these groups on existing fundraising efforts and are open to enforcement action if these groups do not appropriately collect sales and compensating use taxes.
Prior legislative history
2013-2014: S.3698/ A 1625
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.