New York legislation · 2025-2026 General Assembly
New York S5453: Increases the sale price threshold for food and drink sold in vending machines for purposes of being exempt from certain taxation
Status: In committee, January 7, 2026
Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.
What the bill says
An act to amend the tax law, in relation to increasing the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.
From the introduced text, February 21, 2025:
AN ACT to amend the tax law, in relation to increasing the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of section 1115 of the tax law, as amended by section 1 of part J of chapter 59 of the laws of 2024, is amended to read as follows: (B) Until May thirty-first, two thousand [twenty-five] TWENTY-SIX, the food and drink excluded from the exemption provided by clauses (i), (ii) and (iii) of subparagraph (A) of this paragraph, and bottled water, shall be exempt under this subparagraph: (i) when sold for [one dollar and fifty cents] THREE DOLLARS or less through any vending machine that accepts coin or currency only; or (ii) when sold for [two] THREE dollars AND FIFTY CENTS or less through any vending machine that accepts any form of payment other than coin or currency, whether or not it also accepts coin or currency. § 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09676-01-5
Sponsors
- Leroy Comrie (D, 14) · primary sponsor
- Samra Brouk (D, 55)
- Cordell Cleare (D, 30)
- Jeremy Cooney (D, 56)
- Simcha Felder (D, 22)
- Brad Hoylman-Sigal (D, 47)
- Rachel May (D, 48)
- Ryan, Sean (D, 61)
- Luis Sepúlveda (D, 32)
- James Skoufis (D, 42)
Latest actions
- : REFERRED TO BUDGET AND REVENUE
- : REFERRED TO BUDGET AND REVENUE
Subjects: Tax Law
Common questions
- What is S5453?
- S5453 is a bill in the New York Legislature (2025-2026 General Assembly): Increases the sale price threshold for food and drink sold in vending machines for purposes of being exempt from certain taxation.
- What does S5453 do?
- In its own words: An act to amend the tax law, in relation to increasing the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.
- What is the status of S5453?
- In committee as of January 7, 2026. Latest action: REFERRED TO BUDGET AND REVENUE (January 7, 2026).
- Who sponsored S5453?
- Leroy Comrie (D, 14), with 9 co-sponsors.
- Where is the official record for S5453?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S5453
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.