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NY A10308
Bill
Status
Introduced
2/20/2026
Primary Sponsor
Khaleel Anderson
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AI Summary
- Creates an annual two-week sales tax holiday in November or December exempting state and local taxes on prepared foods, including hot and cold items from grocery stores, delis, food counters, and restaurant meals (dine-in, takeout, and delivery)
- Limits the exemption to purchases of $250 or less per transaction
- Excludes alcoholic beverages, tobacco, cannabis products, dietary supplements, pet food, catering contracts, soft drinks, sweetened beverages, and energy drinks from the tax holiday
- Requires the state to reimburse local governments for lost tax revenue based on the previous fiscal year's taxable sales during the corresponding period
- Makes retailer participation voluntary with no penalties for non-participation, though participating retailers face penalties for noncompliance
- Mandates the Department of Taxation and Finance to conduct an economic impact analysis two years after implementation and report findings within three years
Legislative Description
Establishes an annual food tax holiday exempting sales taxes on certain currently taxable food items, including hot and cold prepared foods intended for immediate consumption, and any other ready-to-eat item sold in a grocery store, deli or food counter, meals purchased at a restaurant including takeout and delivery orders, in November or December.
Last Action
referred to ways and means
2/20/2026
Committee Referrals
Ways and Means2/20/2026
Full Bill Text
No bill text available