A06137 Summary:

BILL NOA06137A
 
SAME ASSAME AS S04367-A
 
SPONSORSchimminger (MS)
 
COSPNSRLupardo, Thiele, Barnwell, Magnarelli, Weprin, Hyndman, D'Urso, Gunther, Abbate, Hunter, Vanel, Gottfried, Jean-Pierre, Stirpe, McDonald, Dickens, Santabarbara, Wright, Seawright, Benedetto, Stern, Crespo, Taylor, Zebrowski, Jaffee, Kim, Abinanti, Crouch, Morinello, Buttenschon, Ra, Miller B, Norris, Finch, Lawrence
 
MLTSPNSRBlankenbush, Cook, Englebright, Giglio, Hevesi, Lentol, Pretlow, Rosenthal D, Simon
 
Amd §1115, Tax L
 
Relates to increasing the exemption from sales and use taxes for food and drink sold through any vending machine; increases the exemption to two dollars fifty cents until December 31, 2023.
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A06137 Actions:

BILL NOA06137A
 
02/28/2019referred to ways and means
01/08/2020referred to ways and means
02/26/2020amend (t) and recommit to ways and means
02/26/2020print number 6137a
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A06137 Committee Votes:

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A06137 Floor Votes:

There are no votes for this bill in this legislative session.
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A06137 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6137--A
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 28, 2019
                                       ___________
 
        Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL-
          LI,  WEPRIN,  HYNDMAN,  D'URSO,  GUNTHER, ABBATE, HUNTER, VANEL, GOTT-
          FRIED, JEAN-PIERRE, STIRPE, McDONALD, DICKENS,  SANTABARBARA,  WRIGHT,
          SEAWRIGHT, BENEDETTO, STERN, CRESPO, TAYLOR, ZEBROWSKI, JAFFEE, KIM --
          Multi-Sponsored  by  -- M. of A. ENGLEBRIGHT, HEVESI, LENTOL, PRETLOW,
          D. ROSENTHAL -- read once and referred to the Committee  on  Ways  and
          Means  -- recommitted to the Committee on Ways and Means in accordance
          with Assembly Rule 3, sec. 2 -- committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN  ACT  to  amend  the tax law, in relation to increasing the exemption
          from sales and use taxes for food and drink sold through  any  vending
          machine
 
          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 CCC of chapter 59 of the laws of
     3  2019, is amended to read as follows:
     4    (1) (A) Food, food  products,  beverages,  dietary  foods  and  health
     5  supplements,  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  Nothing in this subparagraph shall be construed  as  exempting  food  or
    13  drink  from  the  tax  imposed  under  subdivision (d) of section eleven
    14  hundred five of this article.
    15    (B) Until [May thirty first, two thousand twenty-one]  December  thir-
    16  ty-first,  two  thousand  twenty-three, the food and drink excluded from
    17  the exemption provided by clauses (i), (ii) and  (iii)  of  subparagraph
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08908-03-0

        A. 6137--A                          2
 
     1  (A)  of  this  paragraph,  and bottled water, shall be exempt under this
     2  subparagraph when sold for [one dollar and fifty cents] two dollars  and
     3  fifty  cents  or  less  through any vending machine that accepts coin or
     4  currency  only  or  when  sold  for  two dollars and fifty cents or less
     5  through any vending machine that accepts any form of payment other  than
     6  coin or currency, whether or not it also accepts coin or currency.
     7    §  2.    This  act  shall  take effect immediately, provided, however,
     8  section one of this act shall take effect on the first day of the  sales
     9  tax quarterly period, as described in subdivision (b) of section 1136 of
    10  the  tax  law,  beginning at least 90 days after the date this act shall
    11  have become a law and shall apply  in  accordance  with  the  applicable
    12  transitional provisions of sections 1106 and 1217 of the tax law.
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