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Assembly Bill A5718B

Vetoed By Governor

2011-2012 Legislative Session

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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Archive: Last Bill Status Via S3445 - Vetoed by Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2011-A5718 - Details

See Senate Version of this Bill:
S3445
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4280
2013-2014: A7705, S5219

2011-A5718 - Summary

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

2011-A5718 - Bill Text download pdf 

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

                                  5718

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 25, 2011
                               ___________

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

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, 2012.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08967-01-1

co-Sponsors

multi-Sponsors

2011-A5718A - Details

See Senate Version of this Bill:
S3445
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4280
2013-2014: A7705, S5219

2011-A5718A - Summary

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

2011-A5718A - Bill Text download pdf 

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

                                 5718--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 25, 2011
                               ___________

Introduced  by M. of A. MAGEE, LUPARDO, CROUCH, RAIA, AUBRY, MAGNARELLI,
  RUSSELL, COLTON -- Multi-Sponsored by -- M. of A.  DUPREY,  D. MILLER,
  MONTESANO,  OAKS,  SALADINO,  SCHIMMINGER,  STEVENSON -- read once and
  referred to the Committee on Ways and  Means  --  recommitted  to  the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  --  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

co-Sponsors

multi-Sponsors

2011-A5718B (ACTIVE) - Details

See Senate Version of this Bill:
S3445
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4280
2013-2014: A7705, S5219

2011-A5718B (ACTIVE) - Summary

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

2011-A5718B (ACTIVE) - Bill Text download pdf 

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

                                 5718--B

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 25, 2011
                               ___________

Introduced  by M. of A. MAGEE, LUPARDO, CROUCH, RAIA, AUBRY, MAGNARELLI,
  RUSSELL, COLTON -- Multi-Sponsored by -- M. of A.  DUPREY,  D. MILLER,
  MONTESANO,  OAKS,  SALADINO,  SCHIMMINGER,  STEVENSON -- read once and
  referred to the Committee on Ways and  Means  --  recommitted  to  the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  --  committee  discharged,  bill amended, ordered reprinted as amended
  and recommitted to said committee -- again reported from said  commit-
  tee  with  amendments, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08967-05-2

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