Bill > S05453

This bill amends the New York state tax law to increase the sale price threshold for food and drink sold in vending machines that can be exempt from certain taxation. Currently, items sold through coin or currency-only vending machines are exempt when priced at $1.50 or less, and items sold through vending machines accepting other payment methods are exempt when priced at $2 or less. The bill raises these thresholds to $3 for coin or currency-only machines and $3.50 for machines accepting other payment methods. This change will apply until May 31, 2026, providing a temporary expansion of the tax exemption for vending machine sales. The purpose appears to be to provide some relief to vending machine operators and consumers by allowing a wider range of food and drink items to be sold tax-free, potentially reflecting increased costs due to inflation or other economic factors.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S5453