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.