S T A T E   O F   N E W   Y O R K
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                                   4623
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2017
                                ___________
 
 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.
                                                            LBD05761-01-7
              
             
                          
                
 A. 4623                             2
 
   § 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.