NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4244
SPONSOR: McDonough TITLE OF BILL:
An act to amend the tax law, in relation to exempting pet food from
sales and compensating use taxes
PURPOSE:
To exempt pet food from sales and compensating use taxes.
SUMMARY OF PROVISIONS:
Section 1 amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 45 including pet food as well as defining pet
food and pets for the purposes of the section.
Section 2 sets forth the effective date.
JUSTIFICATION:
While many food products for consumption by humans are exempt from sales
tax because food is recognized as a basic need, food for consumption by
pets does not currently qualify for sale tax exemption. However, many
New Yorkers rely on pets for emotional companionship and pets often
serve as a basic need for those relying on service animals. Exempting
pet food from state sales tax would help many New Yorkers by easing the
burden of properly caring for their emotional companions and service
animals.
LEGISLATIVE HISTORY:
2017/2018: A.6748 - Held for consideration in Ways and Means
2019/2020: A.3816 - Referred to Ways and Means
2021/2022: A.9698 - Referred to Ways and Means
FISCAL IMPACT ON THE STATE:
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.
STATE OF NEW YORK
________________________________________________________________________
4244
2023-2024 Regular Sessions
IN ASSEMBLY
February 13, 2023
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Ways and Means
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:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Pet food. For the purposes of this paragraph, the term "pet food"
4 means food which is prepared and distributed for consumption by pets.
5 For the purposes of this paragraph, "pet" means any domesticated animal
6 normally maintained in or near the household of the owner thereof.
7 § 2. This act shall take effect on the first day of a sales tax quar-
8 terly period, as described in subdivision (b) of section 1136 of the tax
9 law, next commencing at least 60 days after this act shall have become a
10 law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07943-01-3
