S T A T E O F N E W Y O R K
________________________________________________________________________
1188
2015-2016 Regular Sessions
I N A S S E M B L Y
January 8, 2015
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Introduced by M. of A. MAGEE, CROUCH -- read once and referred to the
Committee on Ways and Means
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 II of chapter 59 of the laws of
2014, 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 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
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 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.
LBD05514-01-5
A. 1188 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.