Bill

Bill > A03036


NY A03036

NY A03036
Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.


summary

Introduced
02/02/2023
In Committee
01/03/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program

AI Summary

This bill amends the tax law to exempt from sales and use tax the sale of books, candy, pictures, posters, trinkets, or any item containing a logo, collectible, or seasonal item at book fairs or programs sponsored by public or non-public schools, parent associations, or educational groups associated with a school, such as extracurricular clubs or sports teams. The bill will take effect on the first day of the next sales tax quarterly period that is at least 30 days after the bill becomes law and will apply in accordance with the applicable transitional provisions of the tax law.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

referred to ways and means (on 01/03/2024)

bill text


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