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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
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Title of bill
An act to amend the tax law, in relation to granting a sales and compensating use tax exemption for the purchase of seeds to be cultivated to grow food for the purchaser's own or family consumption
Purpose
This legislation exempts vegetable and fruit seeds for human consumption to individuals for home use from sales tax.
Summary of provisions
Section 1115 of the Tax Law is amended to make seeds purchased to grow food for personal consumption exempt from sales and use taxes.
Justification
Fresh fruit and vegetables are not subject to sales tax because they are considered basic necessities of life. However, seeds which produce these same fruits or vegetables are not sales tax exempt. This legislation corrects this inconsistency by forgiving the sales tax on seeds that grow into food for human consumption. Although such an exemption is small for the individual consumer, when subsisting on a low and/or fixed income and growing one's own food from seed for sustenance, every penny makes a difference.
Legislative history
S.7827/A.10978 (2008)
Fiscal implications
Undetermined at this time.
Effective date
Effective January 1 succeeding enactment into law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.