New York A04216 exempts food sold to students using approved donation programs from sales tax.

New York A04216 amends the tax law to exclude food sold to students at colleges, universities, and other schools from sales tax. This exemption applies to food or drink sold at restaurants or other establishments on school premises, excluding beer, wine, and other alcoholic beverages. The exemption covers food or drink purchased by students under a contractual arrangement where they do not pay cash at the time of service, including those using approved donation programs or food points. The change takes effect 90 days after the bill becomes law.

New York A04216 exempts food sold to students using approved donation programs from sales tax.

New York A04216 amends the tax law to exclude food sold to students at colleges, universities, and other schools from sales tax. This exemption applies to food or drink sold at restaurants or other establishments on school premises, excluding beer, wine, and other alcoholic beverages. The exemption covers food or drink purchased by students under a contractual arrangement where they do not pay cash at the time of service, including those using approved donation programs or food points. The change takes effect 90 days after the bill becomes law.