A391-2011 Actions

• Jun 19, 2012: held for consideration in ways and means
• Jan 4, 2012: referred to ways and means
• Jan 5, 2011: referred to ways and means

A391-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          391
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 (PREFILED)
 January 5, 2011
 
 Introduced  by  M. of A. GUNTHER, ZEBROWSKI -- 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  ASSEM
 BLY, 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.
 

S  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 ORGANIZA
 TION 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.
 

S 3. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02186-01-1

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