Bill > A05124

This bill amends the New York state tax law to exempt from sales and use tax certain items sold at book fairs or programs sponsored by public or non-public schools, parent associations, or educational groups associated with a school. The exemption applies to books, candy, pictures, posters, trinkets, or any item containing a logo, collectible, or seasonal item. The bill specifies that the exemption is intended to support educational fundraising activities. The bill takes effect on the first day of the next sales tax quarterly period that is at least 30 days after the bill becomes law.