Senate Bill S8873

2023-2024 Legislative Session

Excludes certain food donations from the sales tax

download bill text pdf

Sponsored By

Current 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

2023-S8873 (ACTIVE) - Details

See Assembly Version of this Bill:
A9563
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-S8873 (ACTIVE) - Summary

Excludes certain food donations from the sales tax when such student donates food points or funds to other students.

2023-S8873 (ACTIVE) - Sponsor Memo

2023-S8873 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8873
 
                             I N  S E N A T E
 
                              March 22, 2024
                                ___________
 
 Introduced  by  Sen.  WEBB  --  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  excluding  certain  food
   donations from sales tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraph (B) of paragraph (ii) of  subdivision  (d)  of
 section  1105  of  the tax law, as amended by chapter 135 of the laws of
 1972, is amended to read as follows:
   (B) food or drink sold to a student of a nursery school, kindergarten,
 elementary or secondary school at a restaurant or cafeteria  located  on
 the  premises of such a school, or food or drink, other than beer, wine,
 or other alcoholic beverages, sold at  a  restaurant,  tavern  or  other
 establishment  located  on  the  premises  of a college, university or a
 school (other than a nursery school, kindergarten, elementary or second-
 ary school) to a student enrolled therein who  purchases  such  food  or
 drink  under  a contractual arrangement whereby the student does not pay
 cash at the time he is served, INCLUDING DONATIONS  OF  FOOD  POINTS  OR
 FUNDS  TO  OTHER STUDENTS AT SUCH COLLEGE, UNIVERSITY, OR SCHOOL THROUGH
 AN APPROVED DONATION PROGRAM, provided the school, college or university
 described in this subparagraph is operated  by  an  exempt  organization
 described  in  subdivision  (a) of section eleven hundred sixteen, or is
 created, incorporated, registered, or licensed by the state  legislature
 or  pursuant to the education law or the regulations of the commissioner
 of education, or is incorporated by the regents of the university of the
 State of New York or with their consent or the consent  of  the  commis-
 sioner  of  education  as provided in section two hundred sixteen of the
 education law; and
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14329-01-4

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.