Bill > A07294

This bill amends the New York tax law to create a sales and use tax exemption for seeds purchased with the intent to grow food for personal or family consumption. Specifically, the legislation provides a tax exemption for seeds that, when cultivated, will produce food that the purchaser plans to consume themselves or feed to their family. The exemption is carefully limited to prevent commercial resale, meaning that if the purchaser intends to resell the seeds or the food produced from them, the tax exemption would not apply. This change aims to support home gardening and personal food production by reducing the financial burden on individuals who want to grow their own fruits, vegetables, and other edible crops. The bill will take effect on the first day of January following its passage into law, providing a clear timeline for implementation of the new tax exemption.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7294