 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2279
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                    January 16, 2025
                                       ___________
 
        Introduced by Sens. WEBB, ROLISON -- read twice and ordered printed, and
          when printed to be committed to the Committee on Budget and Revenue
 
        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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