S T A T E O F N E W Y O R K
________________________________________________________________________
4194
2025-2026 Regular Sessions
I N A S S E M B L Y
January 31, 2025
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Ways and Means
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 47 to read as follows:
(47) PET FOOD. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM "PET FOOD"
MEANS FOOD WHICH IS PREPARED AND DISTRIBUTED FOR CONSUMPTION BY PETS.
FOR THE PURPOSES OF THIS PARAGRAPH, "PET" MEANS ANY DOMESTICATED ANIMAL
NORMALLY MAINTAINED IN OR NEAR THE HOUSEHOLD OF THE OWNER THEREOF.
§ 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.
LBD08436-01-5