Excludes certain food donations from sales tax, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2279
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             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:
 
   Section  1.  Subparagraph  (B) of paragraph (ii) of subdivision (d) of
 section 1105 of the tax law, as amended by chapter 135 of  the  laws  of
 1972, is amended to read as follows:
   (B) food or drink sold to a student of a nursery school, kindergarten,
 elementary  or  secondary school at a restaurant or cafeteria located on
 the premises of such a school, or food or drink, other than beer,  wine,
 or  other  alcoholic  beverages,  sold  at a restaurant, tavern or other
 establishment located on the premises of  a  college,  university  or  a
 school (other than a nursery school, kindergarten, elementary or second-
 ary  school)  to  a  student enrolled therein who purchases such food or
 drink under a contractual arrangement whereby the student does  not  pay
 cash  at  the time [he] SUCH STUDENT is served, INCLUDING FOOD SOLD TO A
 STUDENT ENROLLED THEREIN PURCHASING A MEAL USING  AN  APPROVED  DONATION
 PROGRAM OF FUNDS OR FOOD POINTS, provided the school, college or univer-
 sity  described  in this subparagraph is operated by an exempt organiza-
 tion described in subdivision (a) of section eleven hundred sixteen,  or
 is  created, incorporated, registered, or licensed by the state legisla-
 ture or pursuant to the education law or the regulations of the  commis-
 sioner of education, or is incorporated by the regents of the university
 of  the  State  of  New York or with their consent or the consent of the
 commissioner of education as provided in section two hundred sixteen  of
 the education law; and
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly 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 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