Excludes certain food donations from sales tax

No sales tax on student meals

The law exempts some on-campus meals from sales tax. For K–12 students, food or drink bought at a cafeteria or restaurant on school grounds is tax-free. For college and other post‑secondary students, food and nonalcoholic drinks on campus are tax-free only when you use a meal plan, food points, or an approved donation program where you do not pay cash at the counter. Beer, wine, and other alcoholic drinks are not covered. The school must be run by a qualifying nonprofit or be created, licensed, or incorporated under New York Education Law or by the Regents. The exemption applies to sales on or after the first day of a sales tax quarter that begins at least 90 days after enactment.