senate Bill S3445A

Vetoed Amended

Exempts food and beverages sold from vending machines for one dollar and fifty cents or less from the sales and use tax

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Vetoed by Governor
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actions

  • 22 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 02 / Jun / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Apr / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / Apr / 2012
    • PRINT NUMBER 3445A
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 15 / May / 2012
    • 1ST REPORT CAL.795
  • 16 / May / 2012
    • 2ND REPORT CAL.
  • 21 / May / 2012
    • ADVANCED TO THIRD READING
  • 23 / May / 2012
    • AMENDED ON THIRD READING 3445B
  • 30 / May / 2012
    • PASSED SENATE
  • 30 / May / 2012
    • DELIVERED TO ASSEMBLY
  • 31 / May / 2012
    • REFERRED TO WAYS AND MEANS
  • 21 / Jun / 2012
    • SUBSTITUTED FOR A5718B
  • 21 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.562
  • 21 / Jun / 2012
    • PASSED ASSEMBLY
  • 21 / Jun / 2012
    • RETURNED TO SENATE
  • 05 / Dec / 2012
    • DELIVERED TO GOVERNOR
  • 17 / Dec / 2012
    • VETOED MEMO.181

Summary

Exempts food and beverages sold from vending machines for one dollar and fifty cents or less from the sales and use tax.

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Bill Details

See Assembly Version of this Bill:
A5718A
Versions:
S3445
S3445A
S3445B
Legislative Cycle:
2011-2012
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S4280A
2007-2008: S1588

Votes

5
1
5
Aye
1
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details
nay (1)
aye wr (2)

Sponsor Memo

BILL NUMBER:S3445A

TITLE OF BILL:
An act
to amend the tax law, in relation to the sale of food and beverages
through vending machines

PURPOSE OF THE BILL:
The purpose of this legislation is to amend the tax law to exempt food
and beverages sold through vending machines from New York State sales
tax up to $1.50.

SUMMARY OF PROVISIONS:
Section one details the specific food and beverage items that would be
exempt from New York State sales tax if sold through any vending
machines activated by the use of coin, currency, credit card or debit
card. The tax law is amended from an exemption for said food and
beverage items sold for seventy five cents or less to an exemption of
one dollar and fifty cents from New York State sales tax.

Section two makes the legislation take effect January 1, 2013.

JUSTIFICATION:
In 2000, the Legislature exempted food and beverage items sold in
vending machines for seventy five cents or less from New York State
sales tax as a way to help the vending machines industry remain
competitive with over the counter sales. Today, there are very few
items sold in vending machines that cost 75 cents or less. These
increases in product costs combined with the increased operating
costs have made the value of the 75-cent exemption minimal and
ineffective.

In order for vending machines to maintain competitiveness in both
pricing and convenience, the value of items eligible for tax
exemption must increase.

This tax relief proposal will ensure that consumers continue to have
access to products through the convenience of vending machines as
well as through over the counter sales.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
January 1, 2013.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3445--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

Introduced  by  Sens.  LIBOUS,  DeFRANCISCO, GRIFFO, McDONALD, NOZZOLIO,
  RITCHIE, SEWARD, VALESKY -- read twice and ordered printed,  and  when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations -- recommitted to the Committee on Investigations and
  Government Operations in accordance with Senate  Rule  6,  sec.  8  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law, in relation to the sale of food and  bever-
  ages through vending machines

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 1 of subdivision (a) of section 1115 of  the  tax
law,  as  amended  by  section  1 of part O of chapter 63 of the laws of
2000, is amended to read as follows:
  (1) Food, food products, beverages, dietary foods and  health  supple-
ments,  sold  for  human  consumption  but  not  including (i) candy and
confectionery, (ii) fruit drinks which contain less than seventy percent
of natural fruit juice, (iii) soft drinks, sodas and beverages  such  as
are  ordinarily  dispensed  at soda fountains or in connection therewith
(other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
ic beverages, all of which shall be subject  to  the  retail  sales  and
compensating  use taxes, whether or not the item is sold in liquid form.
The food and drink excluded from the exemption provided  by  this  para-
graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
exempt  under  this  paragraph  when  sold  for [seventy-five cents] ONE
DOLLAR AND FIFTY CENTS or less through any vending machine activated  by
the use of coin, currency, credit card or debit card. With the exception
of  the  provision  in  this  paragraph  providing  for an exemption for
certain food or drink sold for [seventy-five cents] ONE DOLLAR AND FIFTY
CENTS  or  less  through  vending  machines,  nothing  herein  shall  be
construed as exempting food or drink from the tax imposed under subdivi-
sion (d) of section eleven hundred five OF THIS ARTICLE.
  S 2. This act shall take effect January 1, 2013.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08967-02-2

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