Senate Bill S8873

2023-2024 Legislative Session

Excludes certain food donations from sales tax

download bill text pdf

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-S8873 - Details

See Assembly Version of this Bill:
A9563
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-S8873 - Summary

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

2023-S8873 - Sponsor Memo

2023-S8873 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8873
 
                             I N  S E N A T E
 
                              March 22, 2024
                                ___________
 
 Introduced  by  Sen.  WEBB  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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

co-Sponsors

2023-S8873A (ACTIVE) - Details

See Assembly Version of this Bill:
A9563
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-S8873A (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-S8873A (ACTIVE) - Sponsor Memo

2023-S8873A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8873--A
 
                             I N  S E N A T E
 
                              March 22, 2024
                                ___________
 
 Introduced  by  Sen.  WEBB  --  read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- 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

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