What's happening
The bill exempts recognized school organizations from sales tax on items and services sold for educational purposes.
Why it matters
Reduces costs for school-related fundraising. By exempting school organizations (like PTAs or student clubs) from sales tax on items and services sold for educational purposes, the bill enables these groups to keep more of the funds they raise—potentially increasing resources for student programs, activities, and materials.
Encourages community involvement. Lowering the financial and administrative barriers for school organizations could encourage more parents, teachers, and students to participate in fundraising or service activities, strengthening school-community ties.
Defines and limits eligibility. The exemption only applies to groups officially recognized by the local school board, ensuring that only legitimate, school-affiliated organizations benefit and reducing the risk of abuse or fraudulent claims.
Clarifies scope of exemption. The bill specifies that both tangible goods (like supplies or food) and personal services provided by these groups for educational purposes are covered, broadening the potential benefit beyond just physical items to also include services such as tutoring or event organization.
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Who cares
Headline styles
No Sales Tax for Schools
Plain English, a few words. Used as the page title.
Sponsors
3 Multi-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
746
2017-2018 Regular Sessions
IN ASSEMBLY
January 9, 2017
Introduced by M. of A. GUNTHER, ZEBROWSKI, STECK, COOK, ABINANTI, RAIA, CURRAN -- Multi-Sponsored by -- M. of A. ABBATE, BLANKENBUSH, LUPINAC- CI, TITONE -- read once and referred to the Committee on Ways and Means
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1116 of the tax law is amended by adding a new paragraph 10 to read as follows:
(10) Any school organization of a nursery school, kindergarten, elementary or secondary school, whether constituted of students, parents or teachers, or any combination thereof, engaged in raising funds for an educational purpose.
For purposes of this paragraph, "school organization" shall mean groups of students, parents or teachers, or any combination thereof that is officially recognized by the school board of the hamlet, village, town or municipality under which said group is organized.
§ 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) Tangible personal property, food, food products, and beverages that are sold or resold and personal services provided by an organization described in paragraph ten of subdivision (a) of section eleven hundred sixteen of this article, where such goods and products are sold or resold and such services are provided for educational purposes.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02566-01-7
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.