New York A03831 would exempt sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal.

New York A03831 amends the tax law to exempt 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. These items must be sold at a book fair or program sponsored by a public school or non-public school or associated with a parent's association or a parent-teachers' association, or as a fund-raising activity to support an educational group associated with a school. The bill takes effect on the first day of the sales tax quarterly period, at least thirty days after it becomes a law.

New York A03831 would exempt sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal.

New York A03831 amends the tax law to exempt 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. These items must be sold at a book fair or program sponsored by a public school or non-public school or associated with a parent's association or a parent-teachers' association, or as a fund-raising activity to support an educational group associated with a school. The bill takes effect on the first day of the sales tax quarterly period, at least thirty days after it becomes a law.