Grants a sales and compensating use tax exemption for books, magazines, pamphlets and other school or library book fair items sold at a school book fair sponsored by a parent-teacher organization, booster club or similar school-based association which supports school activities or sold at a book fair sponsored by library friends or foundation.
TITLE OF BILL: An act to amend the tax law, in relation to granting a sales and compensating use tax exemption for goods sold at school book fairs
PURPOSE: This bill provides that books, magazines, pamphlets and other items sold at school sponsored book fairs shall be exempt from the collection of sales taxes.
SUMMARY OF PROVISIONS: Section 1: Adds a new Tax Law section 1115(a)(44) to exempt from the collection of sates taxes items such as books, magazines, and other items sold at a school or library sponsored book fair such as, science project kits and posters. The book fair would need to be conducted at a primary or secondary school or library and be sponsored by a parent-teacher association or organization or at a location sponsored by a library friends group or foundation.
EXISTING LAW: None.
JUSTIFICATION: School book fairs are generally conducted by school-based volunteer organizations that are not sophisticated in organization and in ascertaining the proper sales tax on low cost items such as books and other book sale items, Compounding the confusion of such sales transactions is the high number of customers who are excited children under the age of 12 who are concentrated in a school hallway or class room (where the sales are generally conducted). To simplify book transactions at such book or library fairs, eliminating the sales tax would reduce the time needed to arrive at the final sales once for the books purchased. In addition, many times, children at such fairs, are allocated a set monetary sum to purchase their books. However, in arriving at the cashier, the child has not computed the additional sales tax cost, hence, the child is over budget and needs to select and return one of the items before conducting the final sale. This adds additional confusion to an already confusing situation.
This bill would simplify the conduct of school book and library fairs. Further, it would encourage children to purchase more books, heighten their exposure to books and learning, and minimize administrative burdens placed on those volunteers that conduct book fairs.
LEGISLATIVE HISTORY: 2009-10: S.1633. 2007-08: S.1722-A 2005-06: S.1633
FISCAL IMPLICATIONS: Minimal.
LOCAL FISCAL IMPLICATIONS: Minimal.
EFFECTIVE DATE: The first of July next succeeding the date on which this bill shall have become law.
STATE OF NEW YORK ________________________________________________________________________ 1260 2011-2012 Regular Sessions IN SENATE January 6, 2011 ___________Introduced by Sens. LAVALLE, DeFRANCISCO, JOHNSON, LARKIN, RANZENHOFER, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to granting a sales and compen- sating use tax exemption for goods sold at school book fairs THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows: (44) BOOKS, MAGAZINES, PAMPHLETS AND OTHER SCHOOL OR LIBRARY BOOK FAIR RELATED ITEMS INCLUDING, BUT NOT LIMITED TO, SCIENCE PROJECT KITS AND POSTERS, SOLD IN A PRIMARY OR SECONDARY SCHOOL FACILITY AT A SCHOOL BOOK FAIR SPONSORED BY A PARENT-TEACHER ASSOCIATION OR ORGANIZATION, BOOSTER CLUB, OR SIMILAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS SCHOOL ACTIV- ITIES OR SOLD AT A BOOK FAIR SPONSORED BY LIBRARY FRIENDS OR FOUNDATION. S 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. LBD01097-01-1