Bill Text: NY S04257 | 2023-2024 | General Assembly | Introduced

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Bill Title: Exempts schools, school districts, student organizations, non-profit organizations, and not-for-profit organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04257 Detail]

Download: New_York-2023-S04257-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4257

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 7, 2023
                                       ___________

        Introduced  by  Sen.  ASHBY  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in relation to exempting  schools,  student
          organizations,  and certain other entities from sales taxes on certain
          prepared foods sold

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  1115  of  the tax law is amended by adding a new
     2  subdivision (ll) to read as follows:
     3    (ll) (1) Any food or food products that are sold by a  school,  school
     4  district, student organization, non-profit organization, or not-for-pro-
     5  fit organization, shall be exempt from tax under this article where such
     6  food or food products:
     7    (i)  are  sold  heated,  sold for consumption on the premises, or have
     8  been prepared by the seller and are ready to be eaten either on or  off-
     9  premises; and
    10    (ii)  the  total  revenue  received  from  such sales is less than two
    11  hundred fifty dollars.
    12    (2) For the purposes of this subdivision, "student organization" shall
    13  mean a general organization of students of a school conducted under  the
    14  rules  and  regulations  of the board of education or with its approval,
    15  and engaged in extra classroom activities other than the operation of  a
    16  cafeteria or restaurant service.
    17    § 2.  This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06261-01-3