Excludes certain food donations from sales tax

This bill amends New York's tax law to exclude from sales tax certain food and drink purchases made by students through approved donation programs or "food points" at school-located restaurants or cafeterias. It directly affects schools (nursery through college) operating under specific exemptions or state authorization, and their meal programs. The key provision removes sales tax when students buy meals without paying cash at the time of service through these donation-based systems. This applies only to non-alcoholic food/drink sold on school premises and excludes alcohol sales. The policy change takes effect 90 days after enactment for qualifying sales.