S T A T E O F N E W Y O R K
________________________________________________________________________
7294
2025-2026 Regular Sessions
I N A S S E M B L Y
March 25, 2025
___________
Introduced by M. of A. MANKTELOW -- read once and referred to the
Committee on Ways and Means
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 SUCH PURCHASER'S 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.
LBD11128-01-5