Assembly Bill A10625

2021-2022 Legislative Session

Exempts sales of bottled water from sales and use taxes

download bill text pdf

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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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2021-A10625 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2023-2024 Legislative Session:
A3399

2021-A10625 (ACTIVE) - Summary

Exempts retail sales of bottled water from the imposition of sales and use taxes.

2021-A10625 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10625
 
                           I N  A S S E M B L Y
 
                               July 6, 2022
                                ___________
 
 Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Santabar-
   bara) -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting sales  of  bottled
   water from sales and use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (a)  of
 section 1115 of the tax law, as amended by section 1 of part GG of chap-
 ter 59 of the laws of 2022, is amended  to read as follows:
   (B)  Until May [thirty first] THIRTY-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 subparagraph when sold for one dollar
 and fifty cents or less through any vending machine that accepts coin or
 currency only or when sold for two dollars or less through  any  vending
 machine  that  accepts  any form of payment other than coin or currency,
 whether or not it also accepts coin or currency.
   § 2. Paragraph 2 of subdivision (a) of section 1115 of the tax law, as
 added by chapter 93 of the laws of 1965, is amended to read as follows:
   (2) (I) Water, when delivered to the consumer through mains or  pipes,
 AND (II) BOTTLED WATER.
   §  3. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, after the date this act shall have become a law and shall apply  to
 sales made on or after such date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15664-01-2

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