New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 528 - Exemptions › Section 528.27 - Eligible food purchased with food stamps

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1115(k)
(a)
Definitions.
(1) Food stamps.
The term
food stamps
when used in this
					 section means coupons issued under or pursuant to the Federal Food Stamp Act of
					 1977 (7 U.S.C. §
													2011
et seq.
), as
					 amended.
(2) Retail food
				  stores and other participants.
The term
retail food stores and other
					 participants
means entities authorized to accept food stamps,
					 including:
(i) an establishment (such
				  as a supermarket or grocery store), a recognized department of an establishment
				  or a house-to-house trade route, whose eligible food sales volume is more than
				  50 percent of staple food items intended for home preparation and consumption,
				  such as meat, poultry, fish, bread and breadstuffs, cereals, vegetables,
				  fruits, fruit and vegetable juices, and dairy products;
(ii) public or private communal dining
				  facilities and meal delivery services;
(iii) private nonprofit drug addiction or
				  alcoholic treatment and rehabilitation programs;
(iv) publicly operated community mental
				  health centers that conduct residential programs for drug addicts and/or
				  alcoholics;
(v) private or public
				  nonprofit group living arrangements;
(vi) public or private nonprofit shelters for
				  battered women and children;
(vii)
				  private nonprofit cooperative food purchasing ventures, including those whose
				  members pay for food prior to receipt of the food;
(viii) wholesale food concerns which sell
				  eligible foods to retail food stores or to meal services for resale to
				  households;
(ix) farmers' markets;
				  and
(x) restaurants authorized by
				  the United States Department of Agriculture to accept food stamps for meals
				  purchased by the elderly and supplemental security income benefit (SSI)
				  recipients and spouses of those elderly and SSI recipients.
(3) Eligible foods.
The term
eligible foods
means food and
					 nonfood items and meals, eligible to be purchased with food stamps,
					 including:
(i) any food or food product
				  intended for human consumption, except alcoholic beverages, tobacco products,
				  and hot foods and hot food products prepared for immediate consumption (other
				  than meals described in this paragraph);
(ii) fruit and vegetable seeds and plants to
				  grow food for the personal consumption of eligible households;
(iii) meals prepared and delivered by an
				  authorized meal delivery service to households eligible to use food stamps to
				  purchase delivered meals;
(iv)
				  meals served by an authorized communal dining facility for the elderly, SSI
				  households or both to households eligible to use food stamps for communal
				  dining;
(v) meals prepared and
				  served by a drug addiction or alcoholic treatment and rehabilitation center to
				  eligible households;
(vi) meals
				  prepared and served by a group-living-arrangement facility to residents who are
				  blind or disabled recipients of benefits under Title II or Title XVI of the
				  Social Security Act;
(vii) meals
				  prepared and served by a shelter for battered women and children to its
				  eligible residents; and
(viii)
				  restaurant meals prepared and served in restaurants authorized by the United
				  States Department of Agriculture to accept food stamps for meals purchased by
				  the elderly and SSI recipients and their spouses.
(4) Otherwise taxable eligible food. The term
otherwise taxable eligible food
means that eligible food which
				  is ordinarily subject to sales and use taxes but exempt from such taxes when
				  actually purchased with food stamps pursuant to subdivision (b) of this
				  section. Examples are:
(i) fruit and vegetable
				  seeds and plants to grow food for the personal consumption of eligible
				  households;
(ii) candy and
				  confectionery;
(iii) fruit drinks
				  containing less than 70 percent natural juices;
(iv) soft drinks and sodas;
(v) cold sandwiches;
(vi) bottled water;
(vii) baking nonstick sprays;
(viii) ice; and
(ix) meals served (
a
) in
				  restaurants authorized by the United States Department of Agriculture to accept
				  food stamps from the elderly and SSI food stamp recipients and their spouses or
				  (
b
) by those other participants described in paragraph (2) of
				  this subdivision.