Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2010 |
referred to investigations and government operations |
Feb 20, 2009 |
referred to investigations and government operations |
Senate Bill S2471
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
2009-S2471 (ACTIVE) - Details
2009-S2471 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2471 TITLE OF BILL : An act to amend the tax law, in relation to granting a sales and compensating 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 to 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 : Fresh fruit and vegetables are not subject to sales tax because they are considered basic necessities of life. However, seeds which produce these same fruits or vegetables are not sales tax exempt. This legislation corrects this inconsistency by forgiving the sales tax on seeds that grow into food for human consumption. Although such an exemption is small for the individual consumer, when subsisting on a
2009-S2471 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2471 2009-2010 Regular Sessions I N S E N A T E February 20, 2009 ___________ Introduced by Sen. YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment 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. S 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. LBD07736-01-9
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