|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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|---|---|
| Dec 18, 2013 |
tabled vetoed memo.270 |
| Dec 06, 2013 |
delivered to governor |
| Jun 20, 2013 |
returned to assembly passed senate 3rd reading cal.1496 substituted for s5219 |
| Jun 20, 2013 |
substituted by a7705 ordered to third reading cal.1496 committee discharged and committed to rules |
| May 14, 2013 |
referred to investigations and government operations |
Senate Bill S5219
Vetoed By Governor2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
Votes
co-Sponsors
(D, IP) Senate District
2013-S5219 (ACTIVE) - Details
2013-S5219 (ACTIVE) - Sponsor Memo
BILL NUMBER:S5219
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 April 1, 2014.
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
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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