STATE OF NEW YORK
________________________________________________________________________
2217
2025-2026 Regular Sessions
IN ASSEMBLY
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:
1 Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of
2 section 1115 of the tax law, as amended by section 1 of part J of chap-
3 ter 59 of the laws of 2024, is amended to read as follows:
4 (B) Until May thirty-first, two thousand twenty-five, the food and
5 drink excluded from the exemption provided by clauses (i), (ii) and
6 (iii) of subparagraph (A) of this paragraph[, and bottled water,] shall
7 be exempt under this subparagraph: (i) when sold for one dollar and
8 fifty cents or less through any vending machine that accepts coin or
9 currency only; or (ii) when sold for two dollars or less through any
10 vending machine that accepts any form of payment other than coin or
11 currency, whether or not it also accepts coin or currency.
12 § 2. Paragraph 2 of subdivision (a) of section 1115 of the tax law, as
13 added by chapter 93 of the laws of 1965, is amended to read as follows:
14 (2) (i) Water, when delivered to the consumer through mains or pipes,
15 and (ii) bottled water.
16 § 3. This act shall take effect on the first day of a sales tax quar-
17 terly period, as described in subdivision (b) of section 1136 of the tax
18 law, after the date this act shall have become a law and shall apply to
19 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
