New York S06933 amends the tax law to exempt sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo.
New York S06933 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 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, including extracurricular clubs, sports teams, or other school programs.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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