senate Bill S9050

2019-2020 Legislative Session

Enacts the "Save our New York state restaurants act"

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Sponsored By

Current Bill Status - In Senate Committee Rules Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Oct 14, 2020 referred to rules

Co-Sponsors

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S9050 (ACTIVE) - Details

See Assembly Version of this Bill:
A11173
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L

S9050 (ACTIVE) - Summary

Enacts the "Save our New York state restaurants act" authorizing a sales tax exemption for the sale of food and drink at restaurants and taverns during a specific one week period and grants certain municipalities the option to grant such limited exemption.

S9050 (ACTIVE) - Sponsor Memo

S9050 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9050
 
                             I N  S E N A T E
 
                             October 14, 2020
                                ___________
 
 Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to enacting the "Save  our  New
   York state restaurants Act" and creating a limited sales tax exemption
   for  the  sale of food and drink at restaurants and taverns from state
   sales and compensating  use  taxes  and  granting  municipalities  the
   option to grant such limited exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the  "Save  our
 New York state restaurants Act".
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 46 to read as follows:
   (46) FOR THE SEVEN DAY PERIOD BEGINNING  ON  THE  FIRST  SUNDAY  WHICH
 OCCURS  THIRTY  DAYS  AFTER  THE  EFFECTIVE  DATE OF THIS PARAGRAPH, THE
 RECEIPTS FROM EVERY SALE OF FOOD AND DRINK OF  ANY  NATURE  OR  OF  FOOD
 ALONE,  WHEN  SOLD IN OR BY RESTAURANTS, TAVERNS OR OTHER ESTABLISHMENTS
 IN THIS STATE; PROVIDED HOWEVER THAT SUCH EXEMPTION  SHALL  NOT  INCLUDE
 FOOD OR DRINKS SOLD BY FAST FOOD CHAINS.  FOR THE PURPOSES OF THIS PARA-
 GRAPH,  THE  TERM  "FAST  FOOD CHAINS" REFERS TO LIMITED SERVICE RESTAU-
 RANTS, WHERE CUSTOMERS ORDER AT THE COUNTER AND PAY  IN  ADVANCE,  WHICH
 ARE LARGE CHAINS WITH MULTIPLE LOCATIONS NATIONALLY.
   §  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
 adding a new clause 12 to read as follows:
   (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION  ON  SALES  OF
 FOOD  AND  DRINK DURING THE ONE WEEK PERIOD PROVIDED IN PARAGRAPH FORTY-
 SIX OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  ARTI-
 CLE,  SHALL  BE  APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOL-
 UTION ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION.  SUCH
 CITY  IS  EMPOWERED  TO  ADOPT  OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR
 RESOLUTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED  TO  AMEND  ANY
 LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES
 PURSUANT  TO  THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED
 TEN OF THIS CHAPTER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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