Assembly Bill A7294

2025-2026 Legislative Session

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

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Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2025-A7294 (ACTIVE) - Details

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

2025-A7294 (ACTIVE) - Summary

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

2025-A7294 (ACTIVE) - Bill Text download pdf 

                             
                     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

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