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Assembly Bill A4633

2021-2022 Legislative Session

Exempts schools, student organizations, and certain other entities from sales taxes on certain prepared foods sold

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Archive: Last Bill Status - In Assembly Committee

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2021-A4633 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2021-A4633 (ACTIVE) - Summary

Exempts schools, school districts, student organizations, non-profit organizations, and not-for-profit organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars.

2021-A4633 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4633
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2021
                                ___________
 
 Introduced  by M. of A. ASHBY -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting  schools,  student
   organizations,  and certain other entities from sales taxes on certain
   prepared foods sold
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  1115  of  the tax law is amended by adding a new
 subdivision (ll) to read as follows:
   (LL) (1) ANY FOOD OR FOOD PRODUCTS THAT ARE SOLD BY A  SCHOOL,  SCHOOL
 DISTRICT, STUDENT ORGANIZATION, NON-PROFIT ORGANIZATION, OR NOT-FOR-PRO-
 FIT ORGANIZATION, SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE WHERE SUCH
 FOOD OR FOOD PRODUCTS:
   (I)  ARE  SOLD  HEATED,  SOLD FOR CONSUMPTION ON THE PREMISES, OR HAVE
 BEEN PREPARED BY THE SELLER AND ARE READY TO BE EATEN EITHER ON OR  OFF-
 PREMISES; AND
   (II)  THE  TOTAL  REVENUE  RECEIVED  FROM  SUCH SALES IS LESS THAN TWO
 HUNDRED FIFTY DOLLARS.
   (2) FOR THE PURPOSES OF THIS SUBDIVISION, "STUDENT ORGANIZATION" SHALL
 MEAN A GENERAL ORGANIZATION OF STUDENTS OF A SCHOOL CONDUCTED UNDER  THE
 RULES  AND  REGULATIONS  OF THE BOARD OF EDUCATION OR WITH ITS APPROVAL,
 AND ENGAGED IN EXTRA CLASSROOM ACTIVITIES OTHER THAN THE OPERATION OF  A
 CAFETERIA OR RESTAURANT SERVICE.
   § 2.  This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06398-01-1

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