Exempts retail sales of bottled water from the imposition of sales and use taxes.
Summary
A02217 would amend New York’s Tax Law to exempt bottled water from state sales and use taxes. The bill changes the existing sales tax exemption for water delivered through mains or pipes so that bottled water is treated the same way, and it also removes bottled water from a temporary vending-machine sales tax rule that currently applies to certain food and drink items. The measure would take effect at the start of the next sales tax quarterly period after enactment and would apply prospectively to sales made on or after that date.
In practical terms, the bill would reduce the retail price of bottled water by eliminating sales tax on those purchases, and it would require tax administrators and retailers to update point-of-sale and compliance systems accordingly. The bill does not create a new program or credit; it simply narrows the tax base by carving bottled water out of taxable sales. Because the bill amends the Tax Law, its impact would be statewide and would affect consumers, retailers, vending machine operators, and state and local sales tax collections.
Impact
The bill would amend section 1115 of the Tax Law to add bottled water to the list of exempt items, alongside water delivered through mains or pipes, and to exclude bottled water from the vending-machine sales tax limitation language. As a result, retail sales of bottled water would no longer be subject to New York sales and use taxes when the bill takes effect. The change would reduce taxable sales receipts for state and local governments and would require sellers to stop collecting sales tax on bottled water transactions.
Sentiment
There is no recorded committee transcript or vote history in the provided materials, so there is no documented floor or committee debate to gauge formal sentiment. Based on the bill’s caption and text, the measure appears consumer-relief oriented and straightforward, with a policy goal of lowering the cost of a common household necessity. The absence of recorded opposition or amendments in the provided context suggests the bill was presented as a narrow tax exemption rather than a broader tax policy dispute.
Contention
No specific points of contention are documented in the provided materials. Potential areas of debate, if raised, would likely concern lost sales tax revenue, whether bottled water should be treated differently from other beverages, and whether the exemption should extend to all forms of packaged water or only certain retail contexts. However, the record supplied here does not identify any legislators, stakeholders, or committee members taking opposing positions.