STATE OF NEW YORK
________________________________________________________________________
4257--A
2023-2024 Regular Sessions
IN SENATE
February 7, 2023
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Introduced by Sen. ASHBY -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue --
recommitted to the Committee on Budget and Revenue in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting student organiza-
tions 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 (mm) to read as follows:
3 (mm) (1) Any food or food products that are sold by a student organ-
4 ization shall be exempt from tax under this article where such food or
5 food products:
6 (i) are sold heated, sold for consumption on the premises, or have
7 been prepared by the seller and are ready to be eaten either on or off-
8 premises; and
9 (ii) the total revenue received from such sales is less than two
10 hundred fifty dollars.
11 (2) For the purposes of this subdivision, "student organization" shall
12 mean a general organization of students of a school conducted under the
13 rules and regulations of the board of education or with its approval,
14 and engaged in extra classroom activities other than the operation of a
15 cafeteria or restaurant service.
16 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06261-02-4
