Assembly Bill A6137

2019-2020 Legislative Session

Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2019-A6137 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A6491

2019-A6137 - Summary

Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine; increases the exemption to two dollars fifty cents until December 31, 2023.

2019-A6137 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6137
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 28, 2019
                                ___________
 
 Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL-
   LI,  WEPRIN,  HYNDMAN,  D'URSO,  GUNTHER, ABBATE, HUNTER, VANEL, GOTT-
   FRIED, JEAN-PIERRE -- Multi-Sponsored by -- M. of A. PRETLOW  --  read
   once and referred to the Committee on Ways and Means
 
 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; and to amend chapter 63 of the laws of 2000, amending the tax
   law  relating  to  providing a sales or compensating use tax exemption
   for certain sales of food or drink made through vending  machines,  in
   relation to the effectiveness thereof
 
   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 AND FIFTY CENTS or less through any  vending  machine  acti-
 vated  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 AND FIFTY CENTS or less through vending machines, nothing herein
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

multi-Sponsors

2019-A6137A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A6491

2019-A6137A (ACTIVE) - Summary

Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine; increases the exemption to two dollars fifty cents until December 31, 2023.

2019-A6137A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6137--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 28, 2019
                                ___________
 
 Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL-
   LI,  WEPRIN,  HYNDMAN,  D'URSO,  GUNTHER, ABBATE, HUNTER, VANEL, GOTT-
   FRIED, JEAN-PIERRE, STIRPE, McDONALD, DICKENS,  SANTABARBARA,  WRIGHT,
   SEAWRIGHT, BENEDETTO, STERN, CRESPO, TAYLOR, ZEBROWSKI, JAFFEE, KIM --
   Multi-Sponsored  by  -- M. of A. ENGLEBRIGHT, HEVESI, LENTOL, PRETLOW,
   D. ROSENTHAL -- read once and referred to the Committee  on  Ways  and
   Means  -- recommitted to the Committee on Ways and Means in accordance
   with Assembly Rule 3, sec. 2 -- committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 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 CCC of chapter 59 of the laws of
 2019, is amended to read as follows:
   (1) (A) Food, food  products,  beverages,  dietary  foods  and  health
 supplements,  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.
 Nothing in this subparagraph shall be construed  as  exempting  food  or
 drink  from  the  tax  imposed  under  subdivision (d) of section eleven
 hundred five of this article.
   (B) Until [May thirty first, two thousand twenty-one]  DECEMBER  THIR-
 TY-FIRST,  TWO  THOUSAND  TWENTY-THREE, the food and drink excluded from
 the exemption provided by clauses (i), (ii) and  (iii)  of  subparagraph
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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