Bill > S09981

This bill amends section 1115 of the tax law to exempt certain pet food from sales taxes, specifically including various forms of pet food like kibble, dry, wet, fresh, frozen, and freeze-dried food, as well as specialty pet food designed for "specialty pets." The bill defines "pet" and "specialty pet" by referencing existing definitions in the agriculture and markets law, ensuring clarity on what types of animals these provisions apply to, and the act takes effect immediately upon passage.