NY A11173

Enacts the "Save our New York state restaurants Act" creating a state sales tax exemption for food and drink sold at restaurants and taverns (excluding fast food chains) during a seven-day period beginning on the first Sunday that occurs 30 days after the bill's effective date.

Defines "fast food chains" as limited service restaurants where customers order at the counter and pay in advance with large chains operating multiple locations nationally.

Allows municipalities to adopt or repeal local laws, ordinances, or resolutions to provide the same restaurant food and drink sales tax exemption during the one-week period.

Grants cities with populations of one million or more the authority to enact a resolution immediately (rather than on standard effective dates) to provide the exemption from local sales taxes imposed under section 1107 of the tax law.

Requires the Commissioner of Taxation and Finance to adopt rules and regulations necessary to implement the act, with the exemption period beginning on the first Sunday after 30 days following the bill's enactment.