| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 10, 2019 |
referred to investigations and government operations |
Senate Bill S993
2019-2020 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
co-Sponsors
(R, C, IP) Senate District
2019-S993 (ACTIVE) - Details
2019-S993 (ACTIVE) - Sponsor Memo
BILL NUMBER: S993
SPONSOR: YOUNG
TITLE OF BILL:
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
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:
2019-S993 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
993
2019-2020 Regular Sessions
I N S E N A T E
January 10, 2019
___________
Introduced by Sens. YOUNG, RITCHIE -- 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 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.
§ 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.
LBD03081-01-9
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.