| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 22, 2010 |
print number 4280a |
| Jan 22, 2010 |
amend and recommit to investigations and government operations |
| Jan 06, 2010 |
referred to investigations and government operations |
| May 05, 2009 |
reported and committed to finance |
| Apr 21, 2009 |
referred to investigations and government operations |
Senate Bill S4280
2009-2010 Legislative Session
Sponsored By
(D, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2009-S4280 - Details
- See Assembly Version of this Bill:
- A7679
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S3445
2013-2014: S5219
2009-S4280 - Sponsor Memo
BILL NUMBER: S4280
TITLE OF BILL :
An act to amend the tax law, in relation to the sale of food and
beverages through vending machines
PURPOSE :
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 (it is currently $.75).
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 a total
exemption from New York State sales tax.
Section two makes the legislation take effect January 1, 2010.
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 machine industry remain
2009-S4280 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4280
2009-2010 Regular Sessions
I N S E N A T E
April 21, 2009
___________
Introduced by Sen. VALESKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
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] 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] 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 subdivision (d) of section
eleven hundred five OF THIS ARTICLE.
S 2. This act shall take effect January 1, 2010.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10648-01-9
2009-S4280A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A7679
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S3445
2013-2014: S5219
2009-S4280A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4280A
TITLE OF BILL :
An act to amend the tax law, in relation to the sale of food and
beverages through vending machines
PURPOSE :
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 (it is currently $.75).
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 a total
exemption from New York State sales tax.
Section two relates to the effective date.
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 machine industry remain
2009-S4280A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4280--A
2009-2010 Regular Sessions
I N S E N A T E
April 21, 2009
___________
Introduced by Sen. 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 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 or less through vending
machines, nothing herein shall be construed as exempting food or drink
from the tax imposed under subdivision (d) of section eleven hundred
five OF THIS ARTICLE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10648-02-0
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