Bill Text: NY A06137 | 2019-2020 | General Assembly | Amended
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: Moderate Partisan Bill (Democrat 36-9)
Status: (Introduced - Dead) 2020-02-26 - print number 6137a [A06137 Detail]
Download: New_York-2019-A06137-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6137--A 2019-2020 Regular Sessions IN ASSEMBLY February 28, 2019 ___________ Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL- LI, WEPRIN, HYNDMAN, D'URSO, GUNTHER, ABBATE, HUNTER, VANEL, GOTT- FRIED, JEAN-PIERRE, STIRPE, McDONALD, DICKENS, SANTABARBARA, WRIGHT, SEAWRIGHT, BENEDETTO, STERN, CRESPO, TAYLOR, ZEBROWSKI, JAFFEE, KIM -- Multi-Sponsored by -- M. of A. ENGLEBRIGHT, HEVESI, LENTOL, PRETLOW, D. ROSENTHAL -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08908-03-0A. 6137--A 2 1 (A) of this paragraph, and bottled water, shall be exempt under this 2 subparagraph when sold for [one dollar and fifty cents] two dollars and 3 fifty cents or less through any vending machine that accepts coin or 4 currency only or when sold for two dollars and fifty cents or less 5 through any vending machine that accepts any form of payment other than 6 coin or currency, whether or not it also accepts coin or currency. 7 § 2. This act shall take effect immediately, provided, however, 8 section one of this act shall take effect on the first day of the sales 9 tax quarterly period, as described in subdivision (b) of section 1136 of 10 the tax law, beginning at least 90 days after the date this act shall 11 have become a law and shall apply in accordance with the applicable 12 transitional provisions of sections 1106 and 1217 of the tax law.
