senate Bill S3445A

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 - Vetoed by Governor


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

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Actions

view actions (19)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 17, 2012 vetoed memo.181
Dec 05, 2012 delivered to governor
Jun 21, 2012 returned to senate
passed assembly
ordered to third reading rules cal.562
substituted for a5718b
May 31, 2012 referred to ways and means
May 30, 2012 delivered to assembly
passed senate
May 23, 2012 amended on third reading 3445b
May 21, 2012 advanced to third reading
May 16, 2012 2nd report cal.
May 15, 2012 1st report cal.795
May 02, 2012 reported and committed to finance
Apr 17, 2012 print number 3445a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jun 02, 2011 reported and committed to finance
Feb 22, 2011 referred to investigations and government operations

Votes

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May 15, 2012 - Finance committee Vote

S3445A
22
3
committee
22
Aye
3
Nay
9
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Finance committee vote details

May 2, 2012 - Investigations and Government Operations committee Vote

S3445A
5
1
committee
5
Aye
1
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 2, 2012

nay (1)
aye wr (2)

Jun 2, 2011 - Investigations and Government Operations committee Vote

S3445
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jun 2, 2011

aye wr (2)

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

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S3445 - Bill Details

See Assembly Version of this Bill:
A5718A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S4280A

S3445 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3445

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, 2012.

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, 2012.

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

                                  3445

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

Introduced  by  Sen.  LIBOUS -- 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 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

view additional co-sponsors

S3445A - Bill Details

See Assembly Version of this Bill:
A5718A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S4280A

S3445A - Bill Texts

view summary

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

view 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 full text
download pdf
                    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

Co-Sponsors

view additional co-sponsors

S3445B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A5718A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S4280A

S3445B (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S3445B

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:
April 1, 2013.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3445--B
    Cal. No. 795

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

Introduced  by  Sens.  LIBOUS,  DeFRANCISCO,  GRIFFO, MAZIARZ, McDONALD,
  NOZZOLIO, RITCHIE, SEWARD, VALESKY -- read twice and ordered  printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations -- recommitted to the Committee on  Investi-
  gations  and  Government  Operations in accordance with Senate Rule 6,
  sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended  and  recommitted to said committee -- reported favorably from
  said committee and committed to the Committee on Finance  --  reported
  favorably  from  said  committee,  ordered to first and second report,
  ordered to a third reading, amended and ordered  reprinted,  retaining
  its place in the order of third reading

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08967-04-2

S. 3445--B                          2

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 April 1, 2013.

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