Bill S490-2013

Exempts pet food from sales and compensating use taxes

Exempts pet food from sales and compensating use taxes.

Details

Actions

  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S490

TITLE OF BILL: An act to amend the tax law, in relation to exempting pet food from sales and compensating use taxes

PURPOSE OR GENERAL IDEA OF BILL: To exempt pet food from sales tax.

SUMMARY OF SPECIFIC PROVISIONS: Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44.

JUSTIFICATION: When the sales tax was first enacted in New York State in the last century, it was described as a tax on luxuries. Now the tax applies to pet food. With the ever increasing cost of pet food, the elimination of the tax could mean the difference between owners being able to keep their pets and giving them to a shelter or abandoning them. The sales tax could be a hardship for senior citizens on fixed incomes who rely on their pets for comfort and companionship.

PRIOR LEGISLATIVE HISTORY: This bill was introduced in 2011 (S.2614) with Assemblyman Kavanagh.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least 60 days after this act shall have become a law.


Text

STATE OF NEW YORK ________________________________________________________________________ 490 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows: (44) PET FOOD AND SPECIALITY PET FOOD AS SUCH TERMS ARE DEFINED IN ARTICLE EIGHT OF THE AGRICULTURE AND MARKETS LAW. S 2. This act shall take effect on the first day of a sales tax quar- terly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least 60 days after this act shall have become a law.

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