What's happening
This bill increases the sales tax exemption for certain food and drink items sold through vending machines from $1.50 to $2.50.
Why it matters
Expanding the sales tax exemption for vending machine items from $1.50 to $2.50 means more affordable access to snacks and drinks. this could be particularly impactful for lower-income individuals or those relying on vending machines in schools, hospitals, or workplaces.
The change specifically includes items like bottled water, certain fruit drinks, and soft drinks that were previously taxed if over $1.50. , so a wider range of popular, low-cost beverages and snacks will now be exempt from sales tax when sold through vending machines.
The exemption is extended until the end of 2023 (rather than ending in 2021), giving businesses and consumers several more years of tax relief. potentially supporting small vending businesses and encouraging continued use of vending machines during a period of economic recovery.
By aligning the exemption threshold for vending machines that accept coins, currency, or other payment forms, the bill accounts for changes in payment technology. , making it easier for operators to comply and for consumers to benefit, regardless of how they pay.
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Raise Vending Machine Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
35 Co-sponsors
- Donna Lupardo
- Fred Thiele
- Brian Barnwell
- William Magnarelli
- David Weprin
- Alicia Hyndman
- Anthony D'Urso
- Aileen Gunther
- Peter Abbate
- Pamela J. Hunter
- Clyde Vanel
- Richard Gottfried
- Kimberly Jean-Pierre
- Albert A. Stirpe
- John T. McDonald III
- Inez E. Dickens
- Angelo Santabarbara
- Tremaine Wright
- Rebecca Seawright
- Michael Benedetto
- Steve Stern
- Marcos Crespo
- Al Taylor
- Kenneth Zebrowski
- Ellen C. Jaffee
- Ron Kim
- Thomas Abinanti
- Clifford Crouch
- Angelo J. Morinello
- Marianne Buttenschon
- Edward Ra
- Brian D. Miller
- Michael J. Norris
- Gary Finch
- Peter Lawrence
History
- Print number 6137a
- Amend (t) and recommit to ways and means
- Referred to ways and means
- Referred to ways and means
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.
Raise Vending Machine Tax Exemption
In Senate Committee · Budget And Revenue · Sponsor Anna Kaplan
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6137--A
2019-2020 Regular Sessions
IN ASSEMBLY
February 28, 2019
Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL- LI, WEPRIN, HYNDMAN, D'URSO, GUNTHER, ABBATE, HUNTER, VANEL, GOTT- FRIED, JEAN-PIERRE, STIRPE, McDONALD, DICKENS, SANTABARBARA, WRIGHT, SEAWRIGHT, BENEDETTO, STERN, CRESPO, TAYLOR,… Show allHide
Introduced by M. of A. SCHIMMINGER, LUPARDO, THIELE, BARNWELL, MAGNAREL- LI, WEPRIN, HYNDMAN, D'URSO, GUNTHER, ABBATE, HUNTER, VANEL, GOTT- FRIED, JEAN-PIERRE, STIRPE, McDONALD, DICKENS, SANTABARBARA, WRIGHT, SEAWRIGHT, BENEDETTO, STERN, CRESPO, TAYLOR, ZEBROWSKI, JAFFEE, KIM -- Multi-Sponsored by -- M. of A. ENGLEBRIGHT, HEVESI, LENTOL, PRETLOW, D. ROSENTHAL -- 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 increasing the exemption from sales and use taxes for food and drink sold through any vending machine
The People of the State of New York, represented in Senate and Assembly, 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 CCC of chapter 59 of the laws of 2019, is amended to read as follows:
(1) (A) Food, food products, beverages, dietary foods and health supplements, 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 alcoholic 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. Nothing in this subparagraph shall be construed as exempting food or drink from the tax imposed under subdivision (d) of section eleven hundred five of this article.
(B) Until [May thirty first, two thousand twenty-one] December thirty-first, two thousand twenty-three, the food and drink excluded from the exemption provided by clauses (i), (ii) and (iii) of subparagraph
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08908-03-0
A. 6137--A 2
(A) of this paragraph, and bottled water, shall be exempt under this subparagraph when sold for [one dollar and fifty cents] two dollars and fifty cents or less through any vending machine that accepts coin or currency only or when sold for two dollars and fifty cents or less through any vending machine that accepts any form of payment other than coin or currency, whether or not it also accepts coin or currency.
§ 2. This act shall take effect immediately, provided, however, section one of this act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least 90 days after the date this act shall have become a law and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.