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.

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S1260-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 6, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1260-2011 Memo

BILL NUMBER:S1260

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.

S1260-2011 Text

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

                                    1260

                         2011-2012 Regular Sessions

                              I N  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