STATE OF NEW YORK
________________________________________________________________________
5453
2025-2026 Regular Sessions
IN SENATE
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:
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] twenty-six, the
5 food and drink excluded from the exemption provided by clauses (i), (ii)
6 and (iii) of subparagraph (A) of this paragraph, and bottled water,
7 shall be exempt under this subparagraph: (i) when sold for [one dollar
8 and fifty cents] three dollars or less through any vending machine that
9 accepts coin or currency only; or (ii) when sold for [two] three dollars
10 and fifty cents or less through any vending machine that accepts any
11 form of payment other than coin or currency, whether or not it also
12 accepts coin or currency.
13 § 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
