Bill > S02279

This bill modifies the New York State tax law to expand sales tax exemptions for food sold to students at schools and colleges. Specifically, the bill adds language that explicitly includes food purchased through an "approved donation program of funds or food points" as a type of transaction that would be exempt from sales tax. This means that if a student uses donated funds or a special meal point system to buy food at a school, college, or university cafeteria or restaurant, they would not be charged sales tax on that meal. The bill applies to schools and higher education institutions that are either operated by exempt organizations, created or incorporated by state educational authorities, or registered/licensed by state educational regulators. The amendment updates existing language and removes gendered terminology (replacing "he" with "such student"). The bill will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law, and will apply to sales made on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2279