Skip to content
S3445Senate2011-2012 SessionSame asA5718

Exempts food and beverages sold from vending machines for one dollar and fifty cents or less from the sales and use tax

Sponsor Tom LibousSD-52+9 co-sponsorsAffects Finance
Status
Vetoed
Impact
Pending
Outcome
Vetoed

Bill progress

Vetoed

What's happening

Writing a plain-English summary… Track this bill to get it by email.

Why it matters

The daily · weekday mornings

Albany, before your first meeting.

Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.

Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.

Who cares

Headline styles

Sponsors

History

  1. Vetoed memo.181
  2. Delivered to governor
  3. Returned to senate
  4. Passed assembly
  5. Ordered to third reading rules cal.562
  6. Substituted for A5718B
  7. Referred to ways and means
  8. Delivered to assembly
  9. Passed senateVote 42–13
  10. Amended on third reading 3445b
  11. Advanced to third reading
  12. 2nd report cal.
Show 7 earlier actions
  1. 1st report cal.795
  2. Reported and committed to finance
  3. Print number 3445a
  4. Amend and recommit to investigations and government operations
  5. Referred to investigations and government operations
  6. Reported and committed to finance
  7. Referred to investigations and government operations

Companion bill

The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.

A5718Assembly

Exempts food and beverages sold from vending machines for one dollar and fifty cents or less from the sales and use tax

Assembly Floor Calendar · Sponsor William Magee

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S3445B

Title of bill

An act to amend the tax law, in relation to the sale of food and beverages through vending machines

Purpose of the bill

The purpose of this legislation is to amend the tax law to exempt food and beverages sold through vending machines from New York State sales tax up to $1.50.

Summary of provisions

Section one details the specific food and beverage items that would be exempt from New York State sales tax if sold through any vending machines activated by the use of coin, currency, credit card or debit card. The tax law is amended from an exemption for said food and beverage items sold for seventy five cents or less to an exemption of one dollar and fifty cents from New York State sales tax.

Section two makes the legislation take effect January 1, 2013.

Justification

In 2000, the Legislature exempted food and beverage items sold in vending machines for seventy five cents or less from New York State sales tax as a way to help the vending machines industry remain competitive with over the counter sales. Today, there are very few items sold in vending machines that cost 75 cents or less. These increases in product costs combined with the increased operating costs have made the value of the 75-cent exemption minimal and ineffective.

In order for vending machines to maintain competitiveness in both pricing and convenience, the value of items eligible for tax exemption must increase.

This tax relief proposal will ensure that consumers continue to have access to products through the convenience of vending machines as well as through over the counter sales.

Legislative history

New bill.

Fiscal implications

To be determined.

Effective date

April 1, 2013.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.