Exempts certain pet food from sales taxes

2025 Regular Session Introduced by Joe Angelino and 10 co-sponsors

New York would exempt pet food and specialty pet food from sales tax, lowering costs for consumers and requiring retailers to apply the exemption at purchase.

REFERRED TO WAYS AND MEANS

Summary of Bill A. 10815 (2025-2026) – New York

Purpose

To exempt certain pet-related products from New York sales tax. The bill adds specific definitions for pet food and specialty pet food to be exempt from sales tax under the state tax law.

Key Provisions and Changes

Amends Tax Law § 1115(a) by adding two new paragraphs:

(47) Pet food: Defines pet food to include kibble, dry food, wet food, toppers, and fresh, frozen, and freeze-dried forms. The term “pet” is aligned with the definition in Agriculture and Markets Law § 128(8).
(48) Specialty pet food: Defines specialty pet food as commercial feed prepared and distributed for consumption by specialty pets. The term “specialty pet” is aligned with the definition in Agriculture and Markets Law § 128(10).

Effective Date: The act takes effect immediately upon enactment.

Who or What Is Affected

Consumers purchasing pet food in New York, including:

Regular pet food (dry, wet, toppers, fresh/frozen/ freeze-dried varieties).
Specialty pet food intended for specialty pets, as defined by state law.

Retailers and sellers of pet food, who would no longer collect sales tax on these items.

Practical Implications and Impacts

Tax Savings for Pet Owners: The exemption would reduce the cost of purchasing pet food by the applicable New York sales tax rate (varies by locality), increasing disposable income for households with pets.

Administrative Considerations: Retailers would need to apply the exemption at the point of sale for qualifying pet foods. They should verify that products meet the defined terms (pet food vs. specialty pet food) and ensure consistency with Agriculture and Markets Law definitions.

Procedural and Timeline Aspects

Legislative Status: Introduced in the Assembly by M. of A. Powers and referred to the Ways and Means Committee on April 1, 2026.

Sponsorship: Co-sponsors include Brian Cunningham, Jessica González-Rojas, Deborah Glick, Keith Powers, and Larinda Hooks.

Schedule: As of the document, no other actions (e.g., amendments or passage) are indicated; the bill would proceed through the standard committee and floor process if advanced.

Notes

The bill relies on cross-referencing definitions from the Agriculture and Markets Law to ensure consistency with existing statutory language regarding “pet” and “specialty pet.”

If enacted, the exemption would apply immediately upon taking effect, rather than after a phased timeline.