Bill > A04216

This bill amends the New York tax law to expand the existing sales tax exemption for food sold to students in educational settings. Specifically, the bill adds language to explicitly include food purchased through an "approved donation program of funds or food points" as part of the existing tax exemption. This means that when students use donated funds or meal points to buy food at a school restaurant, cafeteria, or on-campus dining establishment, that food will be exempt from sales tax. The exemption applies to schools at various levels, including nursery schools, kindergartens, elementary and secondary schools, colleges, and universities, as long as the institution meets certain criteria, such as being operated by an exempt organization, created by state legislation, or incorporated by educational authorities. 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/A4216