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Sponsors
Senator · Senate District 57
2 Co-sponsors
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exempts from the sales tax meals served to laborers at farm labor camp commissaries
In Assembly Committee · Ways And Means · Sponsor Felix Ortiz
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S779
Title of bill
An act to amend the tax law, in relation to the sales tax on meals served to laborers at farm labor camp commissaries
Purpose
Exempts meals served at farm camp commissaries from State sales tax.
Summary of provisions
This bill creates a new subparagraph (c) to Paragraph (ii) of subdivision (d) of Section 1105 of the Tax Law which includes meals served in labor camp commissaries to the list of tax exempt prepared meals found in the Tax Law.
Justification
Farm labor camp commissaries providing meals for workers are operated by fruit and vegetable farmers during seasonal harvests. Farmers operating these commissaries charge a minimal amount for the meals but are required to charge a sales tax because they are prepared meals, as in a restaurant. However, despite the limited amount of tax collected, the time and paperwork burden for reporting the taxes is significant. It is unnecessary for lower income farm laborers to pay a sales tax for these meals and for farmers to collect and report it.
Legislative history
2009-2010: S.2413/A.2492 - Referred to Investigations & Government Operations 2007-2008: S.6248-A/A.2174-A - Passed Senate 2005-2006: A.4215 - Passed Senate
Fiscal implications
Per Department of Taxation and Finance, minimal loss to the State.
Effective date
Effective immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.