Bill > A01030

This bill amends the New York State tax law to create a new sales and compensating use tax exemption for books, magazines, pamphlets, and related items sold at book fairs held at primary or secondary schools or libraries. The exemption applies specifically to book fairs organized, hosted, or sponsored by educational purpose organizations, which include parent-teacher associations, booster clubs, similar school-based associations that support school activities, and friends of the library organizations. The tax exemption is designed to support educational fundraising efforts and make it easier for school and library-related groups to sell books and related materials without incurring additional tax burden. The bill will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law, and will apply to sales made on or after that date. This provision aims to provide a financial benefit to educational organizations by reducing the cost and administrative complexity of selling books and related materials during fundraising events.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1030