Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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Jan 05, 2022 | referred to ways and means |
Feb 03, 2021 | print number 1704a |
Feb 03, 2021 | amend (t) and recommit to ways and means |
Jan 11, 2021 | referred to ways and means |
Archive: Last Bill Status - In Assembly Committee
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
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Bill Amendments
Co-Sponsors
Steve Stern
A1704 - Details
A1704 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1704 2021-2022 Regular Sessions I N A S S E M B L Y January 11, 2021 ___________ Introduced by M. of A. SANTABARBARA, STERN -- read once and referred to the Committee on Ways and Means 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
Co-Sponsors
Steve Stern
A1704A (ACTIVE) - Details
A1704A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1704--A 2021-2022 Regular Sessions I N A S S E M B L Y January 11, 2021 ___________ Introduced by M. of A. SANTABARBARA, STERN -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 THIRTY 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 THIRTY DAY PERIOD PROVIDED IN PARAGRAPH FORTY-SIX OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.