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A04244 Summary:

COSPNSRBendett, Manktelow, Brown E, DeStefano, Gallahan, Norris, Angelino
MLTSPNSRFlood, Morinello
Amd §1115, Tax L
Exempts pet food from sales and compensating use taxes.
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A04244 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                   IN ASSEMBLY
                                    February 13, 2023
        Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
          Committee on Ways and Means
        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.
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