What's happening
This bill exempts sales tax on items sold at school fundraiser events run by volunteer organizations like PTAs or booster clubs.
Why it matters
Reduces fundraising costs for school groups. By exempting sales tax, more of the money raised at PTA, booster club, or student organization fundraisers goes directly to support school activities and programs, rather than being paid to the state.
Encourages community participation. Lowering the cost of items at school fundraisers (since tax isn’t added) may make families and community members more willing to participate and donate, potentially increasing overall support for schools.
Levels the playing field for volunteer-run events. The exemption only applies when there’s no third-party vendor collecting sales tax, specifically benefiting volunteer-run fundraisers and helping small, local efforts compete with larger, commercial fundraising operations.
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Who cares
Headline styles
No Tax on School Fundraisers
Plain English, a few words. Used as the page title.
Sponsors
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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
181
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. CAHILL -- 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 fundraisers organized by school-based volunteer organizations
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 45 to read as follows:
(45) School-based organizations; any item sold at a fundraising event sponsored or promoted by a parent-teacher association and/or student organization, booster club, or similar school-based association, which supports the functioning and viability of educational or extracurricular activities by impacting student life between grades K through twelve, when there is no third-party vendor collecting a sales or compensating use tax through such sales.
§ 2. This act shall take effect on the first of July 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.
LBD02800-01-9
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.