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.
STATE OF NEW YORK
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4633
2021-2022 Regular Sessions
IN ASSEMBLY
February 4, 2021
___________
Introduced by M. of A. ASHBY -- read once and referred to the Committee
on Ways and Means
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.
LBD06398-01-1
