What's happening
This bill exempts books and related items sold at school and library book fairs from New York sales tax.
Why it matters
Reduces the cost of educational materials. for families and students by removing sales tax from books, magazines, science kits, and similar items sold at school and library book fairs, making these resources more affordable.
Encourages participation in school and library events. by lowering the financial barrier, potentially increasing student and community engagement with reading and learning activities.
Supports fundraising efforts. of parent-teacher associations, booster clubs, and library foundations, as tax-exempt status could help these organizations raise more money for school and library programs.
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Who cares
Headline styles
No Tax on School Book Fairs
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
21
2017-2018 Regular Sessions
IN ASSEMBLY (Prefiled)
January 4, 2017
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ABBATE, BENEDETTO, CUSICK, CYMBROWITZ, GUNTHER, LUPARDO, PEOPLES-STOKES, RIVERA, ROSENTHAL, TITUS -- read once and referred to the Committee on Ways and Means
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) Books, magazines, pamphlets and other school or library book fair related items including, but not limited to, science project kits and posters, sold in a primary or secondary school facility at a school book fair sponsored by a parent-teacher association or organization, booster club, or similar school-based association which supports school activities or sold at a book fair sponsored by library friends or foundation.
§ 2. This act shall take effect on the first of January next 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.
LBD01396-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.