S T A T E O F N E W Y O R K
________________________________________________________________________
8471
I N S E N A T E
August 11, 2010
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to prohibiting the taxation of
food and food products sold for human consumption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 33 to read
as follows:
S 33. TAXATION OF FOOD; PROHIBITED. 1. FOR THE PURPOSES OF THIS
SECTION, "FOOD" SHALL MEAN AND INCLUDE ALL ARTICLES OF FOOD, DRINK OR
CONDIMENT, WHETHER SIMPLE, MIXED OR COMPOUND, USED OR INTENDED FOR
CONSUMPTION BY HUMANS, AND SHALL ALSO INCLUDE ALL SUBSTANCES OR INGREDI-
ENTS ADDED TO OR WHICH CONSTITUTE A PORTION OF A FOOD.
2. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, NO FOOD SHALL
BE SUBJECT TO ANY FORM OF TAXATION BY THE STATE OR ANY POLITICAL SUBDI-
VISION THEREOF.
3. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY FOOD THAT IS
SOLD OR PROCESSED FOR ON-PREMISES CONSUMPTION.
4. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY ALCOHOLIC
BEVERAGE, AS DEFINED BY SUBDIVISION ONE OF SECTION THREE OF THE ALCOH-
OLIC BEVERAGE CONTROL LAW.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16529-01-0