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History
- Referred to investigations and government operations
- Print number 4821a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Grants an exemption from sales and compensating use taxes on books and other items sold at a book fair for the benefit of a school
In Assembly Committee · Ways And Means · Sponsor Kevin Cahill
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S4821A
Title of bill
An act to amend the tax law, in relation to granting a sales and compensating use tax exemption for goods sold at school book fairs
Purpose
This bill provides that books, magazines, pamphlets and other items sold at school sponsored book fairs shall be exempt from the collection of sales taxes.
Summary of provisions
Section 1: Adds a new Tax Law section 1115(a)(44) to exempt from the collection of sales taxes items such as books, magazines, and other items sold at a school or library sponsored book fair such as, science project kits and posters. The book fair would need to be conducted at a primary or secondary school or library and be sponsored by a parent-teacher association or organization or at a location sponsored by a library friends group or foundation.
Existing law
None.
Justification
School book fairs are generally conducted by school-based volunteer organizations that are not sophisticated in organization and in ascertaining the proper sales tax on low cost items such as books and other book sale Items. Compounding the confusion of such sales transactions is the high number of customers who are excited children under the age of 12 who are concentrated in a school hallway or class room (where the sales are generally conducted). To simplify book transactions at such book or library fairs, eliminating the sales tax would reduce the time needed to arrive at the final sales price for the books purchased. In addition, many tunes, children at such fairs, are allocated a set monetary sum to purchase their books. However, in arriving at the cashier, the child has not computed the additional sales tax cost, hence, the child is over budget and needs to select and return one of the items before conducting the final sale. This adds additional confusion to an already confusing situation.
This bill would simplify the conduct of school book and library fairs. Further, it would encourage children to purchase more books, heighten their exposure to books and learning, and minimize administrative burdens placed on those volunteers that conduct book fairs.
Legislative history
2013-14 S.1553/A.1525; 2011-12 S.1260; 2009-10 S.2465; 2007-08, S.1722-A, 2005-06, S.1633.
Fiscal implications
Minimal.
Local fiscal implications
Minimal.
Effective date
The first of January next succeeding the date on which this bill shall have become law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.