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BILL NUMBER:S2213

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.

Text

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