 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4216
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 31, 2025
                                       ___________
 
        Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law,  in  relation  to  excluding  certain  food
          donations from sales tax
 
          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 (ii) of  subdivision  (d)  of
     2  section  1105  of  the tax law, as amended by chapter 135 of the laws of
     3  1972, is amended to read as follows:
     4    (B) food or drink sold to a student of a nursery school, kindergarten,
     5  elementary or secondary school at a restaurant or cafeteria  located  on
     6  the  premises of such a school, or food or drink, other than beer, wine,
     7  or other alcoholic beverages, sold at  a  restaurant,  tavern  or  other
     8  establishment  located  on  the  premises  of a college, university or a
     9  school (other than a nursery school, kindergarten, elementary or second-
    10  ary school) to a student enrolled therein who  purchases  such  food  or
    11  drink  under  a contractual arrangement whereby the student does not pay
    12  cash at the time [he] such student is served, including food sold  to  a
    13  student  enrolled  therein  purchasing a meal using an approved donation
    14  program of funds or food points, provided the school, college or univer-
    15  sity described in this subparagraph is operated by an  exempt  organiza-
    16  tion  described in subdivision (a) of section eleven hundred sixteen, or
    17  is created, incorporated, registered, or licensed by the state  legisla-
    18  ture  or pursuant to the education law or the regulations of the commis-
    19  sioner of education, or is incorporated by the regents of the university
    20  of the State of New York or with their consent or  the  consent  of  the
    21  commissioner  of education as provided in section two hundred sixteen of
    22  the education law; and
    23    § 2. This act shall take effect on the first day of a sales tax  quar-
    24  terly period, as described in subdivision (b) of section 1136 of the tax
    25  law, beginning at least 90 days after  the  date  this  act  shall  have
    26  become a law and shall apply to sales made on or after such date.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03823-01-5
Excludes certain food donations from sales tax

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