Bill > S05649

This bill amends the New York tax law to create a sales tax exemption for student organizations selling prepared foods under specific conditions. The exemption applies to food or food products sold by a student organization that are heated, prepared for consumption, or ready to eat on or off-premises, but only if the total revenue from such sales is less than $250. The bill defines a "student organization" as a student group operating under a school board's rules or approval, engaged in extra-curricular activities that do not include running a cafeteria or restaurant service. By providing this tax exemption, the bill aims to support student organizations' fundraising efforts by reducing the financial burden of sales tax on small-scale food sales, such as bake sales or other similar events. The tax exemption will take effect immediately upon enactment.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S5649