NYS-Tax Law provides an exemption from the tax imposed on sales of tangible personal property for food sold for human consumption. The sales and use tax regulations provide that the phrase sold for human consumption means that the items sold are, in their normal use, regarded as being for human consumption.” Pie pumpkins (i.e., sugar, deep red, golden cushaw, etc.) and similar gourds generally used by a purchaser in cooking pies, cakes, breads, cookies, etc. constitute food sold for human consumption and are not subject to sales tax.
Decorative and carving pumpkins (e.g., Connecticut field, etc.), like other decorative gourds, are not being marketed or sold, in their normal or intended use, for human consumption. Thus, decorative and carving pumpkins and other decorative gourds whether sold at supermarkets, farm stands, nurseries, or other businesses, are not sold as food, and constitute tangible personal property subject to sales tax.
Caution!
Before making any taxable sales please make sure that you have completed sales tax registration or have obtained and properly displayed one of the following at your location to avoid to be penalized by the authorized agencies.
- Reseller permit
- Sales tax vendor id number
- Sales tax registration
- Reseller tax id
- Sales tax permit
- Reseller certificate and
- Sales tax exemption certificate
- Certificate of authority
- Sales tax ID number
- State tax ID number
