New York S 5649: Exempts student organizations from sales taxes on certain prepared foods sold

Bill Text

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 Speaker Carl E. Heastie

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S05649 Summary:

BILL NOS05649 

&nbsp

SAME ASNo Same As

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SPONSORASHBY

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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Exempts student organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars.

Go to top S05649 Actions:

BILL NOS05649 

&nbsp

02/26/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05649 Committee&nbspVotes:

Go to topS05649 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05649 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5649

 2025-2026 Regular Sessions

 IN SENATE

 February 26, 2025
 ___________

 Introduced by Sen. ASHBY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to exempting student organiza-
 tions from sales taxes on certain prepared foods sold

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 1115 of the tax law is amended by adding a new
 2 subdivision (mm) to read as follows:
 3 (mm) (1) Any food or food products that are sold by a student organ-
 4 ization shall be exempt from tax under this article where such food or
 5 food products:
 6 (i) are sold heated, sold for consumption on the premises, or have
 7 been prepared by the seller and are ready to be eaten either on or off-
 8 premises; and
 9 (ii) the total revenue received from such sales is less than two
 10 hundred fifty dollars.
 11 (2) For the purposes of this subdivision, "student organization" shall
 12 mean a general organization of students of a school conducted under the
 13 rules and regulations of the board of education or with its approval,
 14 and engaged in extra classroom activities other than the operation of a
 15 cafeteria or restaurant service.
 16 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03599-01-5

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