Exempts from the sales tax meals served to laborers at farm labor camp commissaries.
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: 2011,2012: S.779/A.1393 Referred to Investigations and Government Operations 2009,2010: S.2413/A.2492 Referred to Investigations and Government Operations 2007,2008: S.6249A/A.2174A Passed Senate 2005,2006: A.4215 Passed Assembly
FISCAL IMPLICATIONS: Per Department of Taxation and Finance, minimal loss to the State.
EFFECTIVE DATE:; Effective immediately.
STATE OF NEW YORK ________________________________________________________________________ 2213 2013-2014 Regular Sessions IN SENATE January 14, 2013 ___________Introduced by Sens. YOUNG, BONACIC, RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to the sales tax on meals served to laborers at farm labor camp commissaries THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (ii) of subdivision (d) of section 1105 of the tax law is amended by adding a new subparagraph (C) to read as follows: (C) MEALS SERVED TO LABORERS OF A FARM LABOR CAMP IN ANY FARM LABOR CAMP COMMISSARY AS DEFINED IN SECTION TWO HUNDRED TWELVE-C OF THE LABOR LAW. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06508-01-3