New York S 2142: Relates to a sales tax exemption for certain fundraising organized by school-based volunteer organizations

Bill Text

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 Speaker Carl E. Heastie

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S02142 Summary:

BILL NOS02142 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORORTT

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Grants a sales and compensating use tax exemption for goods under $2 sold for fundraising organized by school-based volunteer organizations.

Go to top S02142 Actions:

BILL NOS02142 

&nbsp

01/15/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS02142 Committee&nbspVotes:

Go to topS02142 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS02142 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2142

 2025-2026 Regular Sessions

 IN SENATE

 January 15, 2025
 ___________

 Introduced by Sen. ORTT -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to granting a sales and compen-
 sating use tax exemption for certain goods sold for the purpose of
 fundraising organized by school-based volunteer organizations

 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 47 to read as follows:
 3 (47) School-based organizations; any item sold for a cost of under two
 4 dollars and for the purpose of fundraising sponsored or promoted by a
 5 parent-teacher association and/or student organization, booster club, or
 6 similar school-based association, which supports the functioning and
 7 viability of educational or extracurricular activities by impacting
 8 student life between grades K through twelve, when there is no third-
 9 party vendor collecting a sales or compensating use tax through such
 10 sales.
 11 § 2. This act shall take effect on the first of January next succeed-
 12 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.
 LBD03101-01-5

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