senate Bill S5219

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

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Archive: Last Bill Status Via A7705 - Vetoed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
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

Votes

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Co-Sponsors

S5219 - Bill Details

See Assembly Version of this Bill:
A7705
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3445B, A5718B
2009-2010: S4280A

S5219 - Bill Texts

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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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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
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: S3445-B Vetoed by the Governor in 2012

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: April 1, 2014.

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                    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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