Bill > A09563

This bill amends the tax law to exclude food sold to a student enrolled in a school, college, or university who purchases a meal using an approved donation program of funds or food points from sales tax. The existing law already exempts food or drink sold to students at school-based restaurants or cafeterias, as well as food and drink sold to college students under a contractual arrangement where they do not pay cash at the time of purchase. This bill expands that exemption to include food purchased through approved donation programs, which allows students to use donated funds or food points to pay for their meals.