Senate Bill S4367

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

co-Sponsors

2019-S4367 - Details

See Assembly Version of this Bill:
A6137
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd Part O §2, Chap 63 of 2000
Versions Introduced in 2017-2018 Legislative Session:
S4653, A6491

2019-S4367 - 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-S4367 - Sponsor Memo

2019-S4367 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4367
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 11, 2019
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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
 shall be construed as exempting food or drink from the tax imposed under
 subdivision (d) of section eleven hundred five of this article.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2019-S4367A (ACTIVE) - Details

See Assembly Version of this Bill:
A6137
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd Part O §2, Chap 63 of 2000
Versions Introduced in 2017-2018 Legislative Session:
S4653, A6491

2019-S4367A (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-S4367A (ACTIVE) - Sponsor Memo

2019-S4367A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4367--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 11, 2019
                                ___________
 
 Introduced  by  Sens.  KAPLAN,  ADDABBO, AKSHAR, BAILEY, BOYLE, BRESLIN,
   BROOKS, CARLUCCI,  COMRIE,  GAUGHRAN,  GOUNARDES,  HARCKHAM,  HELMING,
   KAMINSKY,  LANZA,  RANZENHOFER,  SANDERS,  SAVINO,  SEPULVEDA, SEWARD,
   SKOUFIS, THOMAS -- read twice and ordered printed, and when printed to
   be committed to the Committee on Budget and Revenue -- recommitted  to
   the  Committee on Budget and Revenue in accordance with Senate Rule 6,
   sec. 8 -- 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
 (A)  of  this  paragraph,  and bottled water, shall be exempt under this

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.