NY State Senate Bill 2017-S4653

Senate Bill S4653

2017-2018 Legislative Session

Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Feb 23, 2017	referred to investigations and government operations

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2017-S4653 (ACTIVE) - Details

See Assembly Version of this Bill:: A6491
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S4367, A6137

2017-S4653 (ACTIVE) - Summary

Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine; increases the exemption to two dollars.

2017-S4653 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4653

 TITLE OF BILL :  An act to amend the tax law, in relation to
increasing the exemption from sales and use taxes for food and drink
sold through any vending machine

 PURPOSE OR GENERAL IDEA OF BILL :

This bill would increase the exemption from sales and use taxes for
food and drink items sold through any vending machine from the current
exemption amount of $1.50 to $2.00.

 SUMMARY OF SPECIFIC PROVISIONS :

§ 1- Amends paragraph 1 of subdivision (a) of § 115 of the Tax Law to
increase the exemption from sales and use taxes for food and drink
items sold through any vending machine from the current exemption
amount of $1.50 to $2.00.

§ 2- Effective date.

 JUSTIFICATION :

In 1997, legislation was enacted that removed the state and local
sales tax from vended hot drink sales and some snack items.  In 2000,
legislation was enacted that exempted all vended sales, including

candy and carbonated drinks, costing 75 cents or less. In 2014, that
exemption was again increased from sales of 75 cents and under to
sales of $1.50 and under. This continual increase of sales tax
exemption has allowed for New York State's vending machine industry to
reinvest in their businesses, thus permitting many to acquire newer
machinery to make available more New York State based agricultural
products, such as yogurt and cheese, to consumers. This also has
allowed the industry to respond to customers' demand for more
nutritious and health conscious foods and drinks.

This legislation would provide the vendors operating within the State
of New York the necessary financial relief they need to be competitive
with other outlets, preserve and promote growth of jobs and
availability of New York State locally produced products.

 PRIOR LEGISLATIVE HISTORY :

New Bill  FISCAL IMPLICATIONS :

To be determined

 EFFECTIVE DATE :
This act shall take effect on the first day of the sales tax quarterly
period, as described in subdivision (b) of § 1136 of the Tax Law,
beginning at least 90 days after the date this act shall have become a
law and shall apply in accordance with the applicable transitional
provisions of § 1106 and § 1217 of the Tax Law.

2017-S4653 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4653
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 23, 2017
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation  to  increasing  the  exemption
   from  sales  and use taxes for food and drink sold through any vending
   machine

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
 law, as amended by section 1 of part II of chapter 59  of  the  laws  of
 2014, is amended to read as follows:
   (1)  Food,  food products, beverages, dietary foods and health supple-
 ments, sold for human  consumption  but  not  including  (i)  candy  and
 confectionery, (ii) fruit drinks which contain less than seventy percent
 of  natural  fruit juice, (iii) soft drinks, sodas and beverages such as
 are ordinarily dispensed at soda fountains or  in  connection  therewith
 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
 ic  beverages,  all  of  which  shall be subject to the retail sales and
 compensating use taxes, whether or not the item is sold in liquid  form.
 The  food  and  drink excluded from the exemption provided by this para-
 graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
 exempt under this paragraph when sold for [one dollar and  fifty  cents]
 TWO  DOLLARS or less through any vending machine activated by the use of
 coin, currency, credit card or debit card. With  the  exception  of  the
 provision  in this paragraph providing for an exemption for certain food
 or drink sold for [one dollar and  fifty  cents]  TWO  DOLLARS  or  less
 through vending machines, nothing herein shall be construed as exempting
 food  or  drink  from  the  tax imposed under subdivision (d) of section
 eleven hundred five of this article.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  beginning at least 90 days after the date this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09071-01-7

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