In New York, if you purchase aloe vera leaves cut from the plant in the produce section of a grocery store, they are sales tax exempt.
The sales of potted aloe vera plants are not exempt from sales tax. These sales are subject to tax under Tax Law §1105(a) as sales of tangible personal property.
Aloe vera is a type of aloe plant. The dried juice of aloe vera leaves may be consumed as a laxative. The gel that may be obtained by cutting open an aloe vera leaf is used to treat burns or cuts. For more information on this sales tax exemption, click here.