senate Bill S779

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

Co-Sponsors

S779 - Bill Details

See Assembly Version of this Bill:
A1393
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1105, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2413, A2492

S779 - Bill Texts

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

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BILL NUMBER:S779

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:
2009-2010: S.2413/A.2492 - Referred to Investigations & Government
Operations
2007-2008: S.6248-A/A.2174-A - Passed Senate
2005-2006: A.4215 - Passed Senate

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

EFFECTIVE DATE:
Effective immediately.

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

                                   779

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

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.
                                                           LBD03397-01-1

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