Bill > S08873

This bill amends the New York tax law to exclude food sold to a student using an approved donation program of funds or food points from sales tax. The bill applies to food or drink sold to students at restaurants or cafeterias located on the premises of nursery schools, kindergartens, elementary or secondary schools, as well as colleges and universities operated by exempt organizations or created by the state legislature or education authorities. The bill takes effect on the first day of a sales tax quarterly period beginning at least 90 days after the bill becomes law and applies to sales made on or after that date.