NY Bill Would Exempt Outdoor Dining Equipment From Tax

Law 360

Originally appeared in Law360.com October 1, 2020, by Jaqueline McCool

New York would grant a sales and use tax exemption to restaurants for purchases of equipment used for outdoor dining during the novel coronavirus pandemic under a bill introduced in the state Senate.

S.B. 9015, which Sen. Anna Kaplan, D-Great Neck, introduced Wednesday, would exempt from state sales and use tax the purchase of equipment or products used by food service establishments for outdoor dining.

If enacted, the exemption would go into effect on the first day of the sales tax quarterly period.