S T A T E   O F   N E W   Y O R K
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                                  2085
                       2013-2014 Regular Sessions
                            I N  S E N A T E
                            January 10, 2013
                               ___________
Introduced  by  Sen.  YOUNG  -- 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  exempting  domestic  and
  imported  game  animals  harvested at a game hunting preserve from the
  sales and compensating use tax
  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  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 or less  through  vending  machines,  nothing  herein
shall be construed as exempting food or drink from the tax imposed under
subdivision  (d)  of  section  eleven hundred five OF THIS ARTICLE.  FOR
PURPOSES  OF  THIS  PARAGRAPH,  DOMESTIC  AND  IMPORTED  ANIMALS,   WHEN
HARVESTED  AT  A GAME HUNTING PRESERVE, SHALL BE CONSIDERED FOOD OR FOOD
PRODUCTS SOLD FOR HUMAN CONSUMPTION.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04915-01-3
              
             
                          
                
S. 2085                             2
  S 2. This act shall  take  effect  on  the  first  of  September  next
succeeding the date on which it shall have become a law, and shall apply
to  sales  made,  services rendered and uses occurring on and after such
date.