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

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4367
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 11, 2019
                                       ___________
        Introduced  by  Sen.  KAPLAN -- 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  increasing  the  exemption
          from  sales  and use taxes for food and drink sold through any vending
          machine; and to amend chapter 63 of the laws of 2000, amending the tax
          law relating to providing a sales or compensating  use  tax  exemption
          for  certain  sales of food or drink made through vending machines, in
          relation to the effectiveness thereof
          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 II of chapter 59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (1)  Food,  food products, beverages, dietary foods and health supple-
     5  ments, 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  The  food  and  drink excluded from the exemption provided by this para-
    13  graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
    14  exempt under this paragraph when sold for [one dollar and  fifty  cents]
    15  two  dollars  and  fifty cents or less through any vending machine acti-
    16  vated by the use of coin, currency, credit card or debit card. With  the
    17  exception  of the provision in this paragraph providing for an exemption
    18  for certain food or drink sold for [one  dollar  and  fifty  cents]  two
    19  dollars and fifty cents or less through vending machines, nothing herein
    20  shall be construed as exempting food or drink from the tax imposed under
    21  subdivision (d) of section eleven hundred five of this article.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08908-02-9
        S. 4367                             2
     1    §  2.  Section 2 of part O of chapter 63 of the laws of 2000, amending
     2  the tax law relating to  providing  a  sales  or  compensating  use  tax
     3  exemption  for  certain  sales  of  food  or  drink made through vending
     4  machines, is amended to read as follows:
     5    §  2.  This act shall take effect September 1, 2000 and shall apply to
     6  sales made and uses occurring on and after such date, although  made  or
     7  occurring  under  a  prior  contract;  provided, however, this act shall
     8  expire and be deemed repealed December 31, 2023.
     9    § 3. This  act  shall  take  effect  immediately,  provided,  however,
    10  section  one of this act shall take effect on the first day of the sales
    11  tax quarterly period, as described in subdivision (b) of section 1136 of
    12  the tax law, beginning at least 90 days after the date  this  act  shall
    13  have  become  a  law  and  shall apply in accordance with the applicable
    14  transitional provisions of sections 1106 and 1217 of the tax law.