senate Bill S2213

Exempts from the sales tax meals served to laborers at farm labor camp commissaries

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Exempts from the sales tax meals served to laborers at farm labor camp commissaries.

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Bill Details

See Assembly Version of this Bill:
A4929
Versions:
S2213
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1105, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S779, A1393
2009-2010: S2413, A2492
2007-2008: A2174A

Sponsor Memo

BILL NUMBER:S2213

TITLE OF BILL: An act to amend the tax law, in relation to the sales
tax on meals served to laborers at farm labor camp commissaries

PURPOSE: Exempts meals served at farm camp commissaries from State
sales tax.

SUMMARY OF PROVISIONS: This bill creates a new subparagraph (C) to
Paragraph (ii) of subdivision (d) of Section 1105 of the Tax Law which
includes meals served in labor camp commissaries to the list of tax
exempt prepared meals found in the Tax Law.

JUSTIFICATION: Farm labor camp commissaries providing meals for
workers are operated by fruit and vegetable farmers during seasonal
harvests. Farmers operating these commissaries charge a minimal amount
for the meals but are required to charge a sales tax because they are
prepared meals, as in a restaurant. However, despite the limited
amount of tax collected, the time and paperwork burden for reporting
the taxes is significant. It is unnecessary for lower income farm
laborers to pay a sales tax for these meals and for farmers to collect
and report it,

LEGISLATIVE HISTORY: 2011,2012: S.779/A.1393 Referred to
Investigations and Government Operations 2009,2010: S.2413/A.2492
Referred to Investigations and Government Operations 2007,2008:
S.6249A/A.2174A Passed Senate 2005,2006: A.4215 Passed Assembly

FISCAL IMPLICATIONS: Per Department of Taxation and Finance, minimal
loss to the State.

EFFECTIVE DATE:; Effective immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2213

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sens.  YOUNG,  BONACIC,  RANZENHOFER  --  read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN  ACT  to  amend  the  tax  law, in relation to the sales tax on meals
  served to laborers at farm labor camp commissaries

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  (ii) of subdivision (d) of section 1105 of the
tax law is amended by adding a new subparagraph (C) to read as follows:
  (C) MEALS SERVED TO LABORERS OF A FARM LABOR CAMP IN  ANY  FARM  LABOR
CAMP  COMMISSARY AS DEFINED IN SECTION TWO HUNDRED TWELVE-C OF THE LABOR
LAW.
  S 2. This act shall take effect immediately.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06508-01-3

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