Bill > A07262

This bill imposes a special tax of three-tenths of one percent or one dollar, whichever is greater, on the receipts from the sale of art, antique furniture, or antique jewelry at auction. It also establishes the "art education fund" to provide assistance for art education and art supplies at the kindergarten through twelfth grade levels at Title I public schools (schools that receive federal funding under Title I of the Elementary and Secondary Education Act). The bill outlines administrative provisions for the tax, as well as the management and disbursement of the art education fund by the New York State Council on the Arts.