Bill Text: NY S02471 | 2009-2010 | General Assembly | Introduced
Bill Title: Makes seed purchased to grow food for personal consumption exempt from sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S02471 Detail]
Download: New_York-2009-S02471-Introduced.html
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:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 1-a to read as follows:
3 (1-A) SEEDS WHICH WHEN CULTIVATED PRODUCE FOOD, WHEN THE PURCHASER
4 THEREOF WILL USE THE FOOD PRODUCED THEREFROM FOR HIS OR HER OWN PERSONAL
5 OR FAMILY'S HUMAN CONSUMPTION. THIS PARAGRAPH SHALL NOT APPLY TO ANY
6 SEEDS RESOLD BY THE PURCHASER THEREOF.
7 S 2. This act shall take effect on the first of January next succeed-
8 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
