S T A T E O F N E W Y O R K
________________________________________________________________________
7298
I N S E N A T E
March 29, 2010
___________
Introduced by Sen. PERALTA -- read twice and ordered printed, and when
printed to be committed to the Committee on Aging
AN ACT to amend the tax law, in relation to exempting certain food sales
to senior citizens from sales tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (ii) of subdivision (d) of section 1105 of the
tax law is amended by adding a new subparagraph (C) to read as follows:
(C) FOOD OR DRINK SOLD IN REDUCED PORTIONS AND AT REDUCED COST TO A
PERSON SIXTY-FIVE YEARS OF AGE OR OVER AT A RESTAURANT, CAFETERIA OR
OTHER ESTABLISHMENT IN THIS STATE.
S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09626-01-9