Bill Text: NY A09563 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 9563

Introduced

Bill Title: Excludes certain food donations from the sales tax when such student donates food points or funds to other students.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-03-20 - referred to ways and means [A09563 Detail]

Download: New_York-2023-A09563-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          9563

                   IN ASSEMBLY

                                     March 20, 2024
                                       ___________

        Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law,  in  relation  to  excluding  certain  food
          donations from sales tax

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraph (B) of paragraph (ii) of  subdivision  (d)  of
     2  section  1105  of  the tax law, as amended by chapter 135 of the laws of
     3  1972, is amended to read as follows:
     4    (B) food or drink sold to a student of a nursery school, kindergarten,
     5  elementary or secondary school at a restaurant or cafeteria  located  on
     6  the  premises of such a school, or food or drink, other than beer, wine,
     7  or other alcoholic beverages, sold at  a  restaurant,  tavern  or  other
     8  establishment  located  on  the  premises  of a college, university or a
     9  school (other than a nursery school, kindergarten, elementary or second-
    10  ary school) to a student enrolled therein who  purchases  such  food  or
    11  drink  under  a contractual arrangement whereby the student does not pay
    12  cash at the time he is served, including donations  of  food  points  or
    13  funds  to  other students at such college, university, or school through
    14  an approved donation program, provided the school, college or university
    15  described in this subparagraph is operated  by  an  exempt  organization
    16  described  in  subdivision  (a) of section eleven hundred sixteen, or is
    17  created, incorporated, registered, or licensed by the state  legislature
    18  or  pursuant to the education law or the regulations of the commissioner
    19  of education, or is incorporated by the regents of the university of the
    20  State of New York or with their consent or the consent  of  the  commis-
    21  sioner  of  education  as provided in section two hundred sixteen of the
    22  education law; and
    23    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14329-01-4