BILL NUMBER: S9981
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to exempting pet food from
sales taxes
 
PURPOSE:
To exempt pet food from sales and compensating use taxes.
 
SUMMARY OF PROVISIONS:
Section One amends Subdivision (a) of section 1115 of the tax law by
adding two new paragraphs 47 and 48 defining types of pet food which
will be exempt from sales taxes
 
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:
2022: S.9526 - Referred to Rules/A.9698 - Referred to Ways & Means
2024: S.5044 - Referred to Budget and Revenue/A.4244 - Referred to Ways
& Means
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S9981: 1115 tax law