Senate Bill S5219

Vetoed By Governor
2013-2014 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A7705 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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2013-S5219 (ACTIVE) - Details

See Assembly Version of this Bill:
A7705
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4280
2011-2012: S3445, A5718

2013-S5219 (ACTIVE) - Summary

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

2013-S5219 (ACTIVE) - Sponsor Memo

2013-S5219 (ACTIVE) - Bill Text download pdf 

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

                                  5219

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 14, 2013
                               ___________

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 April 1, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11013-01-3

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