Bill Text: NY S04367 | 2019-2020 | General Assembly | Amended

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Bill Title: Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine; increases the exemption to two dollars fifty cents until December 31, 2023.

Spectrum: Slight Partisan Bill (Democrat 16-6)

Status: (Introduced - Dead) 2020-02-25 - PRINT NUMBER 4367A [S04367 Detail]

Download: New_York-2019-S04367-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4367--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                     March 11, 2019
                                       ___________

        Introduced  by  Sens.  KAPLAN,  ADDABBO, AKSHAR, BAILEY, BOYLE, BRESLIN,
          BROOKS, CARLUCCI,  COMRIE,  GAUGHRAN,  GOUNARDES,  HARCKHAM,  HELMING,
          KAMINSKY,  LANZA,  RANZENHOFER,  SANDERS,  SAVINO,  SEPULVEDA, SEWARD,
          SKOUFIS, THOMAS -- read twice and ordered printed, and when printed to
          be committed to the Committee on Budget and Revenue -- recommitted  to
          the  Committee on Budget and Revenue in accordance with Senate Rule 6,
          sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
          amended and recommitted to said committee

        AN  ACT  to  amend  the tax law, in relation to increasing the exemption
          from sales and use taxes for food and drink sold through  any  vending
          machine

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph 1 of subdivision (a) of section 1115 of  the  tax
     2  law,  as  amended  by section 1 of part CCC of chapter 59 of the laws of
     3  2019, is amended to read as follows:
     4    (1) (A) Food, food  products,  beverages,  dietary  foods  and  health
     5  supplements,  sold for human consumption but not including (i) candy and
     6  confectionery, (ii) fruit drinks which contain less than seventy percent
     7  of natural fruit juice, (iii) soft drinks, sodas and beverages  such  as
     8  are  ordinarily  dispensed  at soda fountains or in connection therewith
     9  (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
    10  ic beverages, all of which shall be subject  to  the  retail  sales  and
    11  compensating  use taxes, whether or not the item is sold in liquid form.
    12  Nothing in this subparagraph shall be construed  as  exempting  food  or
    13  drink  from  the  tax  imposed  under  subdivision (d) of section eleven
    14  hundred five of this article.
    15    (B) Until [May thirty first, two thousand twenty-one]  December  thir-
    16  ty-first,  two  thousand  twenty-three, the food and drink excluded from
    17  the exemption provided by clauses (i), (ii) and  (iii)  of  subparagraph
    18  (A)  of  this  paragraph,  and bottled water, shall be exempt under this

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08908-04-0
        S. 4367--A                          2

     1  subparagraph when sold for [one dollar and fifty cents] two dollars  and
     2  fifty  cents  or  less  through any vending machine that accepts coin or
     3  currency only or when sold for two  dollars  and  fifty  cents  or  less
     4  through  any vending machine that accepts any form of payment other than
     5  coin or currency, whether or not it also accepts coin or currency.
     6    § 2.   This act shall  take  effect  immediately,  provided,  however,
     7  section  one of this act shall take effect on the first day of the sales
     8  tax quarterly period, as described in subdivision (b) of section 1136 of
     9  the tax law, beginning at least 90 days after the date  this  act  shall
    10  have  become  a  law  and  shall apply in accordance with the applicable
    11  transitional provisions of sections 1106 and 1217 of the tax law.