S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4821
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 20, 2015
                                      ___________
       Introduced  by  Sens.  LAVALLE,  DeFRANCISCO,  FUNKE,  GALLIVAN, GRIFFO,
         LARKIN, SEWARD -- read twice and ordered printed, and when printed  to
         be  committed  to the Committee on Investigations and Government Oper-
         ations
       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:
    1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) BOOKS, MAGAZINES, PAMPHLETS AND OTHER SCHOOL OR LIBRARY BOOK FAIR
    4  RELATED ITEMS INCLUDING, BUT NOT LIMITED TO, SCIENCE  PROJECT  KITS  AND
    5  POSTERS, SOLD IN A PRIMARY OR SECONDARY SCHOOL FACILITY AT A SCHOOL BOOK
    6  FAIR  SPONSORED BY A PARENT-TEACHER ASSOCIATION OR ORGANIZATION, BOOSTER
    7  CLUB, OR SIMILAR SCHOOL-BASED ASSOCIATION WHICH SUPPORTS  SCHOOL  ACTIV-
    8  ITIES OR SOLD AT A BOOK FAIR SPONSORED BY LIBRARY FRIENDS OR FOUNDATION.
    9    S  2.  This act shall take effect on the first of July next succeeding
   10  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.
                                                                  LBD00318-01-5