Bill Text: NY S05453 | 2025-2026 | General Assembly | Introduced

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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 10-0)

Status: (Introduced) 2025-02-21 - REFERRED TO BUDGET AND REVENUE [S05453 Detail]

Download: New_York-2025-S05453-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5453

                               2025-2026 Regular Sessions

                    IN SENATE

                                    February 21, 2025
                                       ___________

        Introduced  by  Sens. COMRIE, BROUK, CLEARE, COONEY, FELDER, HOYLMAN-SI-
          GAL, MAY, S. RYAN, SEPULVEDA, SKOUFIS -- read twice and ordered print-
          ed, and when printed to be committed to the Committee  on  Budget  and
          Revenue

        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 J of chap-
     3  ter 59 of the laws of 2024, is amended to read as follows:
     4    (B) Until May thirty-first, two thousand [twenty-five] twenty-six, the
     5  food and drink excluded from the exemption provided by clauses (i), (ii)
     6  and (iii) of subparagraph (A) of  this  paragraph,  and  bottled  water,
     7  shall  be  exempt under this subparagraph: (i) when sold for [one dollar
     8  and fifty cents] three dollars or less through any vending machine  that
     9  accepts coin or currency only; or (ii) when sold for [two] three dollars
    10  and  fifty  cents  or  less through any vending machine that accepts any
    11  form of payment other than coin or currency,  whether  or  not  it  also
    12  accepts coin 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.
                                                                   LBD09676-01-5