Senate Bill S5453

2025-2026 Legislative Session

Increases the sale price threshold for food and drink sold in vending machines for purposes of being exempt from certain taxation

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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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2025-S5453 (ACTIVE) - Details

See Assembly Version of this Bill:
A6467
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S8339
2023-2024: S4144, A5252

2025-S5453 (ACTIVE) - Summary

Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.

2025-S5453 (ACTIVE) - Sponsor Memo

2025-S5453 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5453
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 21, 2025
                                ___________
 
 Introduced  by  Sens. COMRIE, BROUK, CLEARE, COONEY, FELDER, HOYLMAN-SI-
   GAL, MAY, S. RYAN, SEPULVEDA, SKOUFIS -- read twice and ordered print-
   ed, and when printed to be committed to the Committee  on  Budget  and
   Revenue
 
 AN  ACT  to  amend the tax law, in relation to increasing the sale price
   threshold for food and drink sold in vending  machines  to  be  exempt
   from certain taxation
 
   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] TWENTY-SIX, 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] THREE DOLLARS or less through any vending machine  that
 accepts coin or currency only; or (ii) when sold for [two] THREE dollars
 AND  FIFTY  CENTS  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. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09676-01-5



              

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