Senate BillIntroduced
S 5453: Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.
What S 5453 does, verified January 9, 2026
The bill proposes to amend the tax law to increase the sale price threshold for food and drink sold in vending machines that are exempt from certain taxation. Until May 31, 2026, food and drink sold for three dollars or less through vending machines that only accept coin or currency are exempt from taxation. Additionally, food and drink sold for three dollars and fifty cents or less through vending machines that accept any form of payment other than coin or currency are also exempt from taxation. The exemption applies to these sales until May 31, 2026.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 5453
- What is the current status of S 5453?
- As of January 9, 2026, S 5453 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 5453 pass?
- Not yet. S 5453 has been introduced and has not passed either house.
- Who wrote S 5453, and where is it now?
- S 5453 was authored by Sen. Leroy Comrie with 9 coauthors. Its committee of record is Senate Budget & Revenue.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Feb. 21, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, February 21, 2025 · 282 words
STATE OF NEW YORK ________________________________________________________________________ 5453 2025-2026 Regular Sessions IN SENATE February 21, 2025 ___________ Introduced by Sens. COMRIE, BROUK, CLEARE, COONEY, FELDER, HOYLMAN-SI- GAL, MAY, S. RYAN, SEPULVEDA, SKOUFIS -- read twice and ordered print- ed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to increasing the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of 2 section 1115 of the tax law, as amended by section 1 of part J of chap- 3 ter 59 of the laws of 2024, is amended to read as follows: 4 (B) Until May thirty-first, two thousand [twenty-five] twenty-six, the 5 food and drink excluded from the exemption provided by clauses (i), (ii) 6 and (iii) of subparagraph (A) of this paragraph, and bottled water, 7 shall be exempt under this subparagraph: (i) when sold for [one dollar8and fifty cents] three dollars or less through any vending machine that 9 accepts coin or currency only; or (ii) when sold for [two] three dollars 10 and fifty cents or less through any vending machine that accepts any 11 form of payment other than coin or currency, whether or not it also 12 accepts coin or currency. 13 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09676-01-5
Text of S 5453 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions