S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        1169--A
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    January 8, 2015
                                      ___________
       Introduced  by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ABBATE,
         BENEDETTO,  CUSICK,  CYMBROWITZ,  GUNTHER,  LUPARDO,   PEOPLES-STOKES,
         RIVERA,  ROBINSON,  ROSENTHAL,  TITUS,  WEINSTEIN  --  read  once  and
         referred to the Committee on Ways and Means --  committee  discharged,
         bill  amended,  ordered  reprinted  as amended and recommitted to said
         committee
       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 January next succeed-
   10  ing 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.
                                                                  LBD00318-03-5