Assembly Bill A9563

2023-2024 Legislative Session

Excludes certain food donations from the sales tax

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Sponsored By

Current Bill Status - In Assembly 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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Bill Amendments

2023-A9563 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-A9563 - Summary

Excludes food sold to a student purchasing a meal using an approved donation program of funds or food points from sales tax.

2023-A9563 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9563
 
                           I N  A S S E M B L Y
 
                              March 20, 2024
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 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

2023-A9563A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-A9563A (ACTIVE) - Summary

Excludes food sold to a student purchasing a meal using an approved donation program of funds or food points from sales tax.

2023-A9563A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9563--A
 
                           I N  A S S E M B L Y
 
                              March 20, 2024
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 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] SUCH STUDENT is served, INCLUDING FOOD SOLD TO A
 STUDENT ENROLLED THEREIN PURCHASING A MEAL USING  AN  APPROVED  DONATION
 PROGRAM OF FUNDS OR FOOD POINTS, provided the school, college or univer-
 sity  described  in this subparagraph is operated by an exempt organiza-
 tion described in subdivision (a) of section eleven hundred sixteen,  or
 is  created, incorporated, registered, or licensed by the state legisla-
 ture or pursuant to the education law or the regulations of the  commis-
 sioner 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
 commissioner of education as provided in section two hundred sixteen  of
 the education law; and
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly 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 to sales made on or after such date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14329-03-4

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