senate Bill S2247

2013-2014 Legislative Session

Makes seed purchased to grow food for personal consumption exempt from sales and use taxes

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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 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

S2247 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S836
2009-2010: S2471

S2247 - Bill Texts

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Makes seed purchased to grow food for personal consumption exempt from sales and use taxes.

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BILL NUMBER:S2247

TITLE OF BILL: An act to amend the tax law, in relation to granting a
sales and compensating use tax exemption for the purchase of seeds to
be cultivated to grow food for the purchaser's own or family
consumption

PURPOSE: This legislation exempts vegetable and fruit seeds for human
consumption by individuals for home use from sales tax.

SUMMARY OF PROVISIONS:

Section 1115 of the Tax Law is amended to make seeds purchased to grow
food for personal consumption exempt from sales and use taxes.

JUSTIFICATION: Fresh fruit and vegetables are not subject to sales
tax because they are considered basic necessities of life. However,
seeds which produce these same fruits or vegetables are not sales tax
exempt. This legislation corrects this inconsistency by forgiving the
sales tax on seeds that grow into food for human consumption. Although
such an exemption is small for the individual consumer, when
subsisting on a low and/or fixed income and growing one's own food
from seed for sustenance, every penny makes a difference.

LEGISLATIVE HISTORY: 2011,2012: S.835 Referred to Investigations and
Government Operations 2009,2010: S.2471 Referred to Investigations and
Government 2008: S.7827/A.10978 Reported to Finance Operations

FISCAL IMPLICATIONS: Undetermined at this time.

EFFECTIVE DATE: Effective January 1 succeeding enactment into law.

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

                                  2247

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 granting a sales and compen-
  sating use tax exemption for the purchase of seeds to be cultivated to
  grow food for the purchaser's own or family consumption

  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 1-a to read as follows:
  (1-A) SEEDS WHICH WHEN CULTIVATED PRODUCE  FOOD,  WHEN  THE  PURCHASER
THEREOF WILL USE THE FOOD PRODUCED THEREFROM FOR HIS OR HER OWN PERSONAL
OR  FAMILY'S  HUMAN  CONSUMPTION.  THIS PARAGRAPH SHALL NOT APPLY TO ANY
SEEDS RESOLD BY THE PURCHASER THEREOF.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06886-01-3

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