NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5849A
SPONSOR: O'Pharrow TITLE OF BILL:
An act to amend the tax law, in relation to exempting certain veterans
service organizations from taxes on the sales of beer, wine and soda
PURPOSE OR GENERAL IDEA OF BILL:
To provide for the exemption of sales tax on beer, wine and soda for
veterans' service organizations such as American Legions and VFW posts
SUMMARY OF PROVISIONS:
Amends Subdivision A of section 1115 of the Tax Law by adding a new
paragraph 1-a to exempt veterans service organizations chartered by the
United States congress pursuant to 38 use 6902 from paying or charging
sales taxes on beer, wine and soda.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
Amended effective date to June 1, 2025.
JUSTIFICATION:
Veteran's organizations such as American Legions and VFW posts provide a
variety of much needed services to our veterans. They serve as a
resource for various for nonprofit and government services as well as a
brotherhood and support system for veterans in their communities. These
organizations who provide this invaluable service often operate on
shoestring budgets. Veterans are our heroes who have sacrificed their
lives to defend our freedom and our liberty. Exempting these organiza-
tions from sales taxes on beverages is a concrete way to thank them for
their service by alleviating the financial hardship of paying these
sales taxes.
PRIOR LEGISLATIVE HISTORY:
N/A
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
Effective June 1, 2025.
STATE OF NEW YORK
________________________________________________________________________
5849--A
2025-2026 Regular Sessions
IN ASSEMBLY
February 24, 2025
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting certain veterans
service organizations from taxes on the sales of beer, wine and soda
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 1-a to read as follows:
3 (1-a) Beer, wine and soda purchased or sold by veterans service organ-
4 izations. For the purposes of this paragraph, the term "veterans service
5 organizations" shall mean veterans service organizations chartered by
6 the United States Congress pursuant to 38 USC 5902.
7 § 2. This act shall take effect June 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06941-03-5
