New York S 5453: Increases the sale price threshold for food and drink sold in vending machines for purposes of being exempt from certain taxation

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 Speaker Carl E. Heastie

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S05453 Summary:

BILL NOS05453 

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SAME ASSAME AS A06467

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SPONSORCOMRIE

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COSPNSRBROUK, CLEARE, COONEY, FELDER, HOYLMAN-SIGAL, MAY, RYAN S, SEPULVEDA, SKOUFIS

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MLTSPNSR

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Amd §1115, Tax L

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Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.

Go to top S05453 Actions:

BILL NOS05453 

&nbsp

02/21/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05453 Committee&nbspVotes:

Go to topS05453 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05453 Text:

 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

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