Bill Text: NY S07375 | 2009-2010 | General Assembly | Introduced

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Bill Title: Provides sales tax exemption for food sold in reduced portions at reduced prices to persons 65 years of age or over at a restaurant, cafeteria or other establishment.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-04-05 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07375 Detail]

Download: New_York-2009-S07375-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7375
                                   I N  S E N A T E
                                     April 5, 2010
                                      ___________
       Introduced  by  Sen. PERALTA -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to exempting certain food sales
         to senior citizens from sales tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph  (ii) of subdivision (d) of section 1105 of the
    2  tax law is amended by adding a new subparagraph (C) to read as follows:
    3    (C) FOOD OR DRINK SOLD IN REDUCED PORTIONS AND AT REDUCED  COST  TO  A
    4  PERSON  SIXTY-FIVE  YEARS  OF  AGE OR OVER AT A RESTAURANT, CAFETERIA OR
    5  OTHER ESTABLISHMENT IN THIS STATE.
    6    S 2. This act shall take effect on the first of January next  succeed-
    7  ing the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09626-03-0