S T A T E O F N E W Y O R K
________________________________________________________________________
4653
2017-2018 Regular Sessions
I N S E N A T E
February 23, 2017
___________
Introduced by Sen. BOYLE -- 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 increasing the exemption
from sales and use taxes for food and drink sold through any vending
machine
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]
TWO DOLLARS 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] TWO DOLLARS 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.
§ 2. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09071-01-7