Assembly Bill A785

2015-2016 Legislative Session

Exempting certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

multi-Sponsors

2015-A785 (ACTIVE) - Details

See Senate Version of this Bill:
S1820
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1116 & 1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A10030
2011-2012: A391
2013-2014: A1625, S3698
2017-2018: A746

2015-A785 (ACTIVE) - Summary

Exempts certain school organizations from sales tax on certain items sold or resold and services provided for educational purposes.

2015-A785 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   785

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             January 7, 2015
                               ___________

Introduced  by M. of A. GUNTHER, ZEBROWSKI, STECK, COOK, ABINANTI, RAIA,
  CURRAN -- Multi-Sponsored by -- M. of A. ABBATE, BLANKENBUSH, CERETTO,
  LUPINACCI, 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 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.
                                                           LBD01601-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.