Bill Text: NY S04144 | 2023-2024 | General Assembly | Amended

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Bill Title: Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.

Spectrum: Partisan Bill (Democrat 12-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04144 Detail]

Download: New_York-2023-S04144-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4144--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 3, 2023
                                       ___________

        Introduced  by  Sens.  MANNION,  BROUK,  CLEARE, COMRIE, COONEY, FELDER,
          KENNEDY, MAY, RYAN, SEPULVEDA,  SKOUFIS  --  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 committee

        AN  ACT  to  amend the tax law, in relation to increasing the sale price
          threshold for food and drink sold in vending  machines  to  be  exempt
          from certain taxation

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (a)  of
     2  section 1115 of the tax law, as amended by section 1 of part GG of chap-
     3  ter 59 of the laws of 2022, is amended to read as follows:
     4    (B)  Until  May thirty first, two thousand [twenty-three] twenty-four,
     5  the food and drink excluded from the exemption provided by clauses  (i),
     6  (ii) and (iii) of subparagraph (A) of this paragraph, and bottled water,
     7  shall  be  exempt  under this subparagraph when sold for [one dollar and
     8  fifty cents] three dollars or less  through  any  vending  machine  that
     9  accepts  coin  or currency only or when sold for [two] three dollars and
    10  fifty cents or less through any vending machine that accepts any form of
    11  payment other than coin or currency, whether or not it also accepts coin
    12  or currency.
    13    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05734-02-3