§ 1115. Exemptions from sales and use taxes. (a) Receipts from the\nfollowing shall be exempt from the tax on retail sales imposed under\nsubdivision (a) of section eleven hundred five and the compensating use\ntax imposed under section eleven hundred ten:\n (1) (A) Food, food products, beverages, dietary foods and health\nsupplements, sold for human consumption but not including (i) candy and\nconfectionery, (ii) fruit drinks which contain less than seventy percent\nof natural fruit juice, (iii) soft drinks, sodas and beverages such as\nare ordinarily dispensed at soda fountains or in connection therewith\n(other than coffee, tea and cocoa) and (iv) beer, wine or other\nalcoholic beverages, all of which shall be subject to the retail sales\nand compensating use taxes, whether or not the item is sold in liquid\nform. Nothing in this subparagraph shall be construed as exempting food\nor drink from the tax imposed under subdivision (d) of section eleven\nhundred five of this article.\n (B) Until May thirty-first, two thousand twenty-six, the food and\ndrink excluded from the exemption provided by clauses (i), (ii) and\n(iii) of subparagraph (A) of this paragraph, and bottled water, shall be\nexempt under this subparagraph: (i) when sold for one dollar and fifty\ncents or less through any vending machine that accepts coin or currency\nonly; or (ii) when sold for two dollars or less through any vending\nmachine that accepts any form of payment other than coin or currency,\nwhether or not it also accepts coin or currency.\n (2) Water, when delivered to the consumer through mains or pipes.\n (3) Drugs and medicines intended for use, internally or externally, in\nthe cure, mitigation, treatment or prevention of illnesses or diseases\nin human beings, medical equipment (including component parts thereof)\nand supplies required for such use or to correct or alleviate physical\nincapacity, and products consumed by humans for the preservation of\nhealth but not including cosmetics or toilet articles notwithstanding\nthe presence of medicinal ingredients therein or medical equipment\n(including component parts thereof) and supplies, other than such drugs\nand medicines, purchased at retail for use in performing medical and\nsimilar services for compensation.\n (3-a) Menstrual products, including, but not limited to, pads, tampons\nand panty liners.\n (3-b) Adult-use cannabis products as defined by article twenty-C of\nthis chapter.\n (4) Prosthetic aids, hearing aids, eyeglasses and artificial devices\nand component parts thereof purchased to correct or alleviate physical\nincapacity in human beings.\n (5) Newspapers and periodicals.\n (6) (A) Tangible personal property, whether or not incorporated in a\nbuilding or structure, for use or consumption predominantly either in\nthe production for sale of tangible personal property by farming or in a\ncommercial horse boarding operation, or in both.\n (B) With respect to the exemption of motor vehicles under this\nparagraph, (i) use of a motor vehicle either in the production phase of\nfarming or in a commercial horse boarding operation, or in both, shall\nbe defined as any use of the motor vehicle on property either farmed or\nused in a commercial horse boarding operation, or both, by the motor\nvehicle purchaser or user or in direct and uninterrupted trips between\nproperties farmed or used in such operation, or both, by the motor\nvehicle purchaser or user, and (ii) "predominantly" shall mean that more\nthan fifty percent of the motor vehicle's use is either in the\nproduction phase of farming or in a commercial horse boarding operation,\nor in both. The percentage of such vehicle's use either in the\nproduction phase of farming or in a commercial horse boarding operation,\nor in both, may be computed either on the basis of mileage or hours of\nuse, at the discretion of the motor vehicle purchaser or user. A person\nmay purchase a motor vehicle qualifying for exemption under this\
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