S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6137
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 28, 2019
                                ___________
 
 Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL-
   LI,  WEPRIN,  HYNDMAN,  D'URSO,  GUNTHER, ABBATE, HUNTER, VANEL, GOTT-
   FRIED, JEAN-PIERRE -- Multi-Sponsored by -- M. of A. PRETLOW  --  read
   once and referred to the Committee on Ways and Means
 
 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; and to amend chapter 63 of the laws of 2000, amending the tax
   law  relating  to  providing a sales or compensating use tax exemption
   for certain sales of food or drink made through vending  machines,  in
   relation to the effectiveness thereof
 
   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 AND FIFTY CENTS or less through any  vending  machine  acti-
 vated  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 AND FIFTY CENTS or less through vending machines, nothing herein
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08908-02-9

 A. 6137                             2
 
 shall be construed as exempting food or drink from the tax imposed under
 subdivision (d) of section eleven hundred five of this article.
   §  2.  Section 2 of part O of chapter 63 of the laws of 2000, amending
 the tax law relating to  providing  a  sales  or  compensating  use  tax
 exemption  for  certain  sales  of  food  or  drink made through vending
 machines, is amended to read as follows:
   § 2. This act shall take effect September 1, 2000 and shall  apply  to
 sales  made  and uses occurring on and after such date, although made or
 occurring under a prior contract;  PROVIDED,  HOWEVER,  THIS  ACT  SHALL
 EXPIRE AND BE DEEMED REPEALED DECEMBER 31, 2023.
   §  3.  This  act  shall  take  effect  immediately, provided, however,
 section one of 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
 transitional provisions of sections 1106 and 1217 of the tax law.