senate Bill S490

Exempts pet food from sales and compensating use taxes

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Sponsor

Bill Status


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

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

Summary

Exempts pet food from sales and compensating use taxes.

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Bill Details

See Assembly Version of this Bill:
A3452
Versions:
S490
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S2614, A5965
2009-2010: S2739, A6354

Sponsor Memo

BILL NUMBER:S490

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting pet food from sales and
compensating use taxes

PURPOSE OR GENERAL IDEA OF BILL:
To exempt pet food from sales tax.

SUMMARY OF SPECIFIC PROVISIONS:
Subdivision (a) of section 1115 of the tax law is amended by adding a
new paragraph 44.

JUSTIFICATION:
When the sales tax was first enacted in New York State in the last
century, it was described as a tax on luxuries. Now the tax applies
to pet food. With the ever increasing cost of pet food, the
elimination of the tax could mean the difference between owners being
able to keep their pets and giving them to a shelter or abandoning
them. The sales tax could be a hardship for senior citizens on fixed
incomes who rely on their pets for comfort and companionship.

PRIOR LEGISLATIVE HISTORY:
This bill was introduced in 2011 (S.2614) with
Assemblyman Kavanagh.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax
quarterly period, as described in subdivision (b) of section 1136 of
the tax law, next commencing at least 60 days after this act shall
have become a law.

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

                                   490

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. STAVISKY -- 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  exempting  pet  food  from
  sales and compensating use taxes

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44)  PET  FOOD  AND  SPECIALITY PET FOOD AS SUCH TERMS ARE DEFINED IN
ARTICLE EIGHT OF THE AGRICULTURE AND MARKETS LAW.
  S 2. This act shall take effect on the first day of a sales tax  quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least 60 days after this act shall have become a
law.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03057-01-3

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