NY A10625

Amends Tax Law Section 1115 to exempt bottled water from New York sales and use taxes.

Removes bottled water from the vending machine food and drink exemption that expires May 31, 2023, making it separately exempt from sales tax.

Adds bottled water as a permanent exempt category alongside water delivered through mains or pipes under Tax Law Section 1115(a)(2).

Takes effect on the first day of a sales tax quarterly period after the bill becomes law and applies to all sales made on or after that date.