New York A 9319: Exempts retail food stores from various state and local taxes

Bill Text

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A09319 Summary:

BILL NOA09319 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORSlater

&nbsp

COSPNSRBrown E, Manktelow, Brabenec, Hawley, DeStefano, Brook-Krasny, McDonough

&nbsp

MLTSPNSR

&nbsp

Amd §§209, 601, 801, 1115 & 1107, Tax L; add §433, RPT L

&nbsp

Exempts retail food stores from various state and local taxes provided such store derives at least seventy percent of its annual gross sales from staple foods and food products for off-premises consumption.

Go to top A09319 Actions:

BILL NOA09319 

&nbsp

12/10/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA09319 Committee&nbspVotes:

Go to topA09319 Floor&nbspVotes:

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

Go to topA09319 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9319

 2025-2026 Regular Sessions

 IN ASSEMBLY

 December 10, 2025
 ___________

 Introduced by M. of A. SLATER -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law and the real property tax law, in relation
 to exempting retail food stores from various state and local taxes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 209 of the tax law is amended by adding a new
 2 subsection 13 to read as follows:
 3 13. Any retail food store, as defined in section five hundred or
 4 section five hundred-a of the agriculture and markets law, provided such
 5 store derives at least seventy percent of its annual gross sales from
 6 staple foods and food products for off-premises consumption, shall be
 7 exempt from taxation under the provisions of this article. The commis-
 8 sioner of taxation and finance, in consultation with the commissioner of
 9 agriculture and markets, shall establish an application, documentation,
 10 and annual recertification process to identify and certify qualifying
 11 retail food stores, including criteria for revocation of certification.
 12 § 2. Subsection (i) of section 601 of the tax law is relettered
 13 subsection (j) and a new subsection (i) is added to read as follows:
 14 (i) Any retail food store, as defined in section five hundred or
 15 section five hundred-a of the agriculture and markets law, provided such
 16 store derives at least seventy percent of its annual gross sales from
 17 staple foods and food products for off-premises consumption, shall be
 18 exempt from taxation under the provisions of this article with respect
 19 only to business income derived from the operation of such retail food
 20 store. Nothing in this subsection shall be construed to exempt wages,
 21 investment income, or other non-business income of any owner or share-
 22 holder. The commissioner of taxation and finance, in consultation with
 23 the commissioner of agriculture and markets, shall establish an applica-
 24 tion, documentation, and annual recertification process to identify and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14146-01-5

 A. 9319 2

 1 certify qualifying retail food stores, including criteria for revocation
 2 of certification.
 3 § 3. Section 801 of the tax law is amended by adding a new subsection
 4 (d) to read as follows:
 5 (d) Any retail food store, as defined in section five hundred or
 6 section five hundred-a of the agriculture and markets law, provided such
 7 store derives at least seventy percent of its annual gross sales from
 8 staple foods and food products for off-premises consumption, shall be
 9 exempt from taxation under the provisions of this article. The commis-
 10 sioner of taxation and finance, in consultation with the commissioner of
 11 agriculture and markets, shall establish an application, documentation,
 12 and annual recertification process to identify and certify qualifying
 13 retail food stores, including criteria for revocation of certification.
 14 § 4. Subparagraph (A) of paragraph 1 of subdivision (a) of section
 15 1115 of the tax law, as amended by section 1 of part CCC of chapter 59
 16 of the laws of 2019, is amended to read as follows:
 17 (A) Food, food products, food which is sold heated or prepared at a
 18 retail food store as defined in section five hundred or se