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S03445 Summary:

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S03445 Floor Votes:

S03445 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         3445--B
            Cal. No. 795
 
                               2011-2012 Regular Sessions
 
                    IN SENATE
 
                                    February 22, 2011
                                       ___________
 
        Introduced  by  Sens.  LIBOUS,  DeFRANCISCO,  GRIFFO, MAZIARZ, McDONALD,
          NOZZOLIO, RITCHIE, SEWARD, VALESKY -- read twice and ordered  printed,
          and  when  printed  to be committed to the Committee on Investigations
          and Government Operations -- recommitted to the Committee on  Investi-

          gations  and  Government  Operations in accordance with Senate Rule 6,
          sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
          amended  and  recommitted to said committee -- reported favorably from
          said committee and committed to the Committee on Finance  --  reported
          favorably  from  said  committee,  ordered to first and second report,
          ordered to a third reading, amended and ordered  reprinted,  retaining
          its place in the order of third reading
 
        AN  ACT to amend the tax law, in relation to the sale of food and bever-
          ages through vending machines
 
          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]  one

    15  dollar  and fifty cents or less through any vending machine activated by
    16  the use of coin, currency, credit card or debit card. With the exception
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08967-04-2
        S. 3445--B                          2
 
     1  of the provision in  this  paragraph  providing  for  an  exemption  for
     2  certain food or drink sold for [seventy-five cents] one dollar and fifty
     3  cents  or  less  through  vending  machines,  nothing  herein  shall  be
     4  construed as exempting food or drink from the tax imposed under subdivi-
     5  sion (d) of section eleven hundred five of this article.

     6    § 2. This act shall take effect April 1, 2013.