Senate BillIntroduced
S 5649: Exempts student organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars.
What S 5649 does, verified January 8, 2026
The bill aims to exempt student organizations from paying sales taxes on certain prepared foods sold. Student organizations will be exempt from tax if they sell heated food, prepared on the premises, for consumption either on or off the premises, and their total sales revenue is less than $2,550. A student organization is defined as a general organization of students conducted under the rules and regulations of the school's board of education or with its approval, engaged in extra classroom activities other than cafeteria or restaurant services. The bill will take effect immediately.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 5649
- What is the current status of S 5649?
- As of January 8, 2026, S 5649 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 5649 pass?
- Not yet. S 5649 has been introduced and has not passed either house.
- Who wrote S 5649, and where is it now?
- S 5649 was authored by Sen. Jacob Ashby. Its committee of record is Senate Budget & Revenue.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Feb. 26, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, February 26, 2025 · 271 words
STATE OF NEW YORK ________________________________________________________________________ 5649 2025-2026 Regular Sessions IN SENATE February 26, 2025 ___________ Introduced by Sen. ASHBY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to exempting student organiza- tions from sales taxes on certain prepared foods sold The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (mm) to read as follows: 3 (mm) (1) Any food or food products that are sold by a student organ- 4 ization shall be exempt from tax under this article where such food or 5 food products: 6 (i) are sold heated, sold for consumption on the premises, or have 7 been prepared by the seller and are ready to be eaten either on or off- 8 premises; and 9 (ii) the total revenue received from such sales is less than two 10 hundred fifty dollars. 11 (2) For the purposes of this subdivision, "student organization" shall 12 mean a general organization of students of a school conducted under the 13 rules and regulations of the board of education or with its approval, 14 and engaged in extra classroom activities other than the operation of a 15 cafeteria or restaurant service. 16 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03599-01-5
Text of S 5649 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions