Bill > A10308

This bill establishes an annual two-week "food tax holiday" during either November or December, during which state and local sales taxes will be suspended on certain prepared food items, including hot and cold prepared foods for immediate consumption, ready-to-eat items from grocery stores, delis, or food counters, and restaurant meals purchased for takeout or delivery. This exemption, referred to as a "covered item," specifically excludes alcoholic beverages, tobacco, cannabis products, dietary supplements, pet food, catering contracts, soft drinks, sweetened beverages, and energy drinks, with the Commissioner of Taxation and Finance to provide further guidance on what qualifies. Purchases are limited to $250 or less, and retailers primarily engaged in food sales may voluntarily participate, with the state reimbursing local governments for lost tax revenue. The bill also mandates an economic impact analysis of the tax holiday two years after its implementation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A10308