A04633 Summary:

BILL NOA04633
 
SAME ASNo Same As
 
SPONSORAshby
 
COSPNSR
 
MLTSPNSR
 
Amd §1115, Tax L
 
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.
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A04633 Actions:

BILL NOA04633
 
02/04/2021referred to ways and means
01/05/2022referred to ways and means
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A04633 Committee Votes:

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A04633 Floor Votes:

There are no votes for this bill in this legislative session.
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A04633 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          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
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