STATE OF NEW YORK
________________________________________________________________________
8026
2009-2010 Regular Sessions
IN ASSEMBLY
May 1, 2009
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Introduced by M. of A. ABBATE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting wine from sales
and use taxes
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, wine and other beverages, dietary foods and
5 health supplements, sold for human consumption but not including (i)
6 candy and confectionery, (ii) fruit drinks which contain less than
7 seventy percent of natural fruit juice, (iii) soft drinks, sodas and
8 beverages such as are ordinarily dispensed at soda fountains or in
9 connection therewith (other than coffee, tea and cocoa) and (iv) beer[,
10 wine] or other alcoholic beverages excluding wine, all of which shall be
11 subject to the retail sales and compensating use taxes, whether or not
12 the item is sold in liquid form. The food and drink excluded from the
13 exemption provided by this paragraph under subparagraphs (i), (ii) and
14 (iii) of this paragraph shall be exempt under this paragraph when sold
15 for seventy-five cents or less through any vending machine activated by
16 the use of coin, currency, credit card or debit card. With the exception
17 of the provision in this paragraph providing for an exemption for
18 certain food or drink sold for seventy-five cents or less through vend-
19 ing machines, nothing herein shall be construed as exempting food or
20 drink from the tax imposed under subdivision (d) of section eleven
21 hundred five.
22 § 2. This act shall take effect on the first of September next
23 succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11480-01-9
