Assembly Bill A2217

2025-2026 Legislative Session

Exempts sales of bottled water from sales and use taxes

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2025-A2217 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A10625
2023-2024: A3399

2025-A2217 (ACTIVE) - Summary

Exempts retail sales of bottled water from the imposition of sales and use taxes.

2025-A2217 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2217
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2025
                                ___________
 
 Introduced  by  M.  of  A. SANTABARBARA -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting sales  of  bottled
   water from sales and use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (a)  of
 section  1115 of the tax law, as amended by section 1 of part J of chap-
 ter 59 of the laws of 2024, is amended  to read as follows:
   (B) Until May thirty-first, two thousand  twenty-five,  the  food  and
 drink  excluded  from  the  exemption  provided by clauses (i), (ii) and
 (iii) of subparagraph (A) of this paragraph[, and bottled water,]  shall
 be  exempt  under  this  subparagraph:  (i) when sold for one dollar and
 fifty cents or less through any vending machine  that  accepts  coin  or
 currency  only;  or  (ii)  when sold for two dollars or less through any
 vending machine that accepts any form of  payment  other  than  coin  or
 currency, whether or not it also accepts coin or currency.
   § 2. Paragraph 2 of subdivision (a) of section 1115 of the tax law, as
 added by chapter 93 of the laws of 1965, is amended to read as follows:
   (2)  (I) Water, when delivered to the consumer through mains or pipes,
 AND (II) BOTTLED WATER.
   § 3. 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,  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.
                                                            LBD05088-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.