Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 21, 2025 |
referred to budget and revenue |
Senate Bill S5453
2025-2026 Legislative Session
Sponsored By
(D) 14th Senate District
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
Actions
co-Sponsors
(D, WF) 55th Senate District
(D) 30th Senate District
(D, WF) 56th Senate District
(D) 22nd Senate District
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) - Sponsor Memo
BILL NUMBER: S5453 SPONSOR: COMRIE TITLE OF BILL: 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 PURPOSE: The purpose of this bill is to increase the exemption from sales and use taxes for food and drink items sold through any vending machine from the current exemption amount of $1.50 to $3.00 and $2.00 to $3.50 for purchases made with physical currency and any form of payment, respec- tively. SUMMARY OF SPECIFIC PROVISIONS: Section 1 of this bill would amend section 1115 of the Tax Law to increase the exemption from sales and use taxes for food and drink items sold through any vending machine from the current exemption amount of
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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