Excludes certain food donations from sales tax

Student tax break for donated meals

New York expands its student sales-tax exemption to include food bought with approved donated funds or food points. At colleges and other postsecondary schools, enrolled students must buy food or drinks on campus under a no-cash-at-service contract. The law also keeps the exemption for students buying food or drinks at on-campus restaurants or cafeterias in nursery through secondary schools. Schools must be run by a qualifying tax-exempt organization or meet one of the listed state approval paths. Those paths include creation, incorporation, registration, or licensing by the state legislature or under education law or regulations. Incorporation by the Regents, or with Regents or education commissioner consent, also qualifies. Alcohol is not exempt. The change applies to sales starting on the first day of a sales-tax quarter beginning at least 90 days after enactment.