STATE OF NEW YORK
________________________________________________________________________
5220
2013-2014 Regular Sessions
IN ASSEMBLY
February 21, 2013
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Introduced by M. of A. MAGEE, CROUCH -- Multi-Sponsored by -- M. of A.
BOYLAND -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting domestic and
imported game animals harvested at a game hunting preserve from the
sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 1 of subdivision (a) of section 1115 of the tax
2 law, as amended by section 1 of part O of chapter 63 of the laws of
3 2000, is amended to read as follows:
4 (1) Food, food products, beverages, dietary foods and health supple-
5 ments, sold for human consumption but not including (i) candy and
6 confectionery, (ii) fruit drinks which contain less than seventy percent
7 of natural fruit juice, (iii) soft drinks, sodas and beverages such as
8 are ordinarily dispensed at soda fountains or in connection therewith
9 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol-
10 ic beverages, all of which shall be subject to the retail sales and
11 compensating use taxes, whether or not the item is sold in liquid form.
12 The food and drink excluded from the exemption provided by this para-
13 graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
14 exempt under this paragraph when sold for seventy-five cents or less
15 through any vending machine activated by the use of coin, currency,
16 credit card or debit card. With the exception of the provision in this
17 paragraph providing for an exemption for certain food or drink sold for
18 seventy-five cents or less through vending machines, nothing herein
19 shall be construed as exempting food or drink from the tax imposed under
20 subdivision (d) of section eleven hundred five of this article. For
21 purposes of this paragraph, domestic and imported animals, when
22 harvested at a game hunting preserve, shall be considered food or food
23 products sold for human consumption.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04915-01-3
A. 5220 2
1 § 2. This act shall take effect on the first of September next
2 succeeding the date on which it shall have become a law, and shall apply
3 to sales made, services rendered and uses occurring on and after such
4 date.
