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

                                  7705

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              May 31, 2013
                               ___________

Introduced  by M. of A. MAGEE, LUPARDO, CROUCH, RAIA, AUBRY, MAGNARELLI,
  RUSSELL, COLTON -- Multi-Sponsored  by  --  M.  of  A.  DUPREY,  KOLB,
  MONTESANO, OAKS, SALADINO, SCHIMMINGER, STEVENSON, TENNEY -- 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 April 1, 2014.

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