Bill Text: NY S05044 | 2023-2024 | General Assembly | Introduced

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Bill Title: Exempts pet food from sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S05044 Detail]

Download: New_York-2023-S05044-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5044

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 22, 2023
                                       ___________

        Introduced  by  Sen.  LANZA  -- 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  pet  food  from
          sales and compensating use taxes

          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 47 to read as follows:
     3    (47) Pet food. For the purposes of this paragraph, the term "pet food"
     4  means  food  which  is prepared and distributed for consumption by pets.
     5  For the purposes of this paragraph, "pet" means any domesticated  animal
     6  normally maintained in or near the household of the owner thereof.
     7    §  2. This act shall take effect on the first day of a sales tax quar-
     8  terly period, as described in subdivision (b) of section 1136 of the tax
     9  law, next commencing at least 60 days after this act shall have become a
    10  law.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07943-01-3