A5718A-2011 Actions

• Jun 21, 2012: substituted by s3445b
• Jun 21, 2012: rules report cal.562
• Jun 21, 2012: reported
• Jun 21, 2012: reported referred to rules
• May 23, 2012: print number 5718b
• May 23, 2012: amend and recommit to ways and means
• Apr 19, 2012: print number 5718a
• Apr 19, 2012: amend and recommit to ways and means
• Jan 4, 2012: referred to ways and means
• Feb 25, 2011: referred to ways and means

A5718A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 5718--A
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 February 25, 2011
 
 Introduced  by M. of A. MAGEE, LUPARDO, CROUCH, RAIA, AUBRY, MAGNARELLI,
 RUSSELL, COLTON -- Multi-Sponsored by -- M. of A.  DUPREY,  D. MILLER,
 MONTESANO,  OAKS,  SALADINO,  SCHIMMINGER,  STEVENSON -- 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 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:

 

Section 1. Paragraph 1 of subdivision (a) of section 1115 of  the  tax
 law,  as  amended  by  section  1 of part O of chapter 63 of the laws of
 2000, is amended to read as follows:

 (1) Food, food products, beverages, dietary foods and  health  supple
 ments,  sold  for  human  consumption  but  not  including (i) candy and
 confectionery, (ii) fruit drinks which contain less than seventy percent
 of natural fruit juice, (iii) soft drinks, sodas and beverages  such  as
 are  ordinarily  dispensed  at soda fountains or in connection therewith
 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol
 ic beverages, all of which shall be subject  to  the  retail  sales  and
 compensating  use taxes, whether or not the item is sold in liquid form.
 The food and drink excluded from the exemption provided  by  this  para
 graph under subparagraphs (i), (ii) and (iii) of this paragraph shall be
 exempt  under  this  paragraph  when  sold  for [seventy-five cents] ONE
 DOLLAR AND FIFTY CENTS or less through any vending machine activated  by
 the use of coin, currency, credit card or debit card. With the exception
 of  the  provision  in  this  paragraph  providing  for an exemption for
 certain food or drink sold for [seventy-five cents] ONE DOLLAR AND FIFTY
 CENTS  or  less  through  vending  machines,  nothing  herein  shall  be
 construed as exempting food or drink from the tax imposed under subdivi
 sion (d) of section eleven hundred five OF THIS ARTICLE.
 

S 2. This act shall take effect January 1, 2013.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08967-03-2

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