A5776-2011 - NY Senate Open Legislation - Requires the commissioner of taxation and finance to create a tax exempt form that will allow students to avoid paying sales tax on books

Requires the commissioner of taxation in conjunction with the commissioner of education to create a tax exempt form that will allow elementary and secondary school students to avoid paying sales tax on any books they purchase.

Sponsor: Tobacco
Law Section: Tax Law / Law: Add S35, Tax L

A5776-2011 Actions

Jun 19, 2012: held for consideration in ways and means
Jan 4, 2012: referred to ways and means
Feb 28, 2011: referred to ways and means

A5776-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          5776
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 February 28, 2011
 
 Introduced  by M. of A. TOBACCO -- read once and referred to the Commit
 tee on Ways and Means
 

AN ACT to amend the tax law, in relation to requiring  the  commissioner
 of taxation and finance in conjunction with the commissioner of educa
 tion  to  create  a  tax exempt form that will allow students to avoid
 paying sales tax on any books they purchase
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  The tax law is amended by adding a new section 35 to read
 as follows:

 

S 35. SALES TAX  EXEMPT  FORM  FOR  STUDENTS.    THE  COMMISSIONER  IN
 CONJUNCTION  WITH THE COMMISSIONER OF EDUCATION SHALL CREATE A SALES TAX
 EXEMPT FORM THAT WILL ALLOW ELEMENTARY AND SECONDARY SCHOOL STUDENTS  TO
 AVOID PAYING SALES TAX ON ANY BOOKS.  THIS FORM SHALL BE GIVEN TO SCHOOL
 DISTRICTS  IN  THE  STATE  AND THE SCHOOL DISTRICTS SHALL BE REQUIRED TO
 DISPENSE THE FORMS TO THEIR  SCHOOLS  AND  STUDENTS.  THE  TERM  "SCHOOL
 DISTRICT" SHALL MEAN A COMMON, UNION FREE, CENTRAL, CENTRAL HIGH SCHOOL,
 OR CITY SCHOOL DISTRICT.
 

S  2.  This act shall take effect on the first of July next succeeding
 the year in which it shall have become a law;  provided,  however,  that
 effective immediately, the addition, amendment and/or repeal of any rule
 or regulation necessary for the implementation of this act on its effec
 tive  date  are  authorized  and directed to be made and completed on or
 before such effective date.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08853-01-1

A5776-2011: Requires the commissioner of taxation and finance to create a tax exempt form that will allow students to avoid paying sales tax on books

A5776-2011 Actions

A5776-2011 Text

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