STATE OF NEW YORK
        ________________________________________________________________________
                                          6137
                               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 -- Multi-Sponsored by -- M. of A. PRETLOW  --  read
          once and referred to the Committee on Ways and Means
        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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08908-02-9

        A. 6137                             2
     1  shall be construed as exempting food or drink from the tax imposed under
     2  subdivision (d) of section eleven hundred five of this article.
     3    §  2.  Section 2 of part O of chapter 63 of the laws of 2000, amending
     4  the tax law relating to  providing  a  sales  or  compensating  use  tax
     5  exemption  for  certain  sales  of  food  or  drink made through vending
     6  machines, is amended to read as follows:
     7    § 2. This act shall take effect September 1, 2000 and shall  apply  to
     8  sales  made  and uses occurring on and after such date, although made or
     9  occurring under a prior contract;  provided,  however,  this  act  shall
    10  expire and be deemed repealed December 31, 2023.
    11    §  3.  This  act  shall  take  effect  immediately, provided, however,
    12  section one of this act shall take effect on the first day of the  sales
    13  tax quarterly period, as described in subdivision (b) of section 1136 of
    14  the  tax  law,  beginning at least 90 days after the date this act shall
    15  have become a law and shall apply  in  accordance  with  the  applicable
    16  transitional provisions of sections 1106 and 1217 of the tax law.