senate Bill S2566B

2021-2022 Legislative Session

Enacts the "Save our New York state restaurants act"

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


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

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Actions

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 26, 2021 print number 2566b
Jan 26, 2021 amend (t) and recommit to budget and revenue
Jan 22, 2021 print number 2566a
Jan 22, 2021 amend (t) and recommit to budget and revenue
Jan 21, 2021 referred to budget and revenue

Co-Sponsors

view additional co-sponsors

S2566 - Details

See Assembly Version of this Bill:
A1704
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S9050, A11173

S2566 - 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.

S2566 - Sponsor Memo

S2566 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2566
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 21, 2021
                                ___________
 
 Introduced  by  Sens. JORDAN, BORRELLO, GALLIVAN, HELMING, ORTT, TEDISCO
   -- 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 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Co-Sponsors

view additional co-sponsors

S2566A - Details

See Assembly Version of this Bill:
A1704
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S9050, A11173

S2566A - 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.

S2566A - Sponsor Memo

S2566A - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2566--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 21, 2021
                                ___________
 
 Introduced  by  Sens. JORDAN, BORRELLO, GALLIVAN, HELMING, ORTT, TEDISCO
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and  Revenue  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

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

Co-Sponsors

view additional co-sponsors

S2566B (ACTIVE) - Details

See Assembly Version of this Bill:
A1704
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S9050, A11173

S2566B (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.

S2566B (ACTIVE) - Sponsor Memo

S2566B (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2566--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 21, 2021
                                ___________
 
 Introduced  by  Sens. JORDAN, BORRELLO, GALLIVAN, HELMING, ORTT, TEDISCO
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and  Revenue  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee --  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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