As used in this chapter, the following terms shall have the
meanings ascribed to them:
LIST
An official publication of the New York State Department
of Taxation and Finance containing the description of taxable and
exempt foods or drugs and medicines which is in effect at the time
of its posting and shall be updated upon becoming obsolete. Said list
shall include the toll free number for the New York State Taxpayer
Assistance Bureau. [NOTE: Publications 880 (12/83) and 820 (1/84)
describing taxable and tax-exempt foods and drugs and medicines; respectively,
may be obtained from the New York State Department of Taxation and
Finance by calling the Taxpayers Assistance Bureau or writing New
York State Department of Taxation and Finance, Technical Services
Bureau, Sales Tax Instructions and Interpretations Unit, State Campus,
Albany, New York 12227.]
POSTING
To place in full public view by pinning, tacking, gluing
or otherwise adhering to each and every cash register or within close
proximity to each and every cash register a list of foods or drugs
and medicines, as the case may be, the receipts of which shall be
exempt from New York State sales and use taxes. [NOTE: For state
law reference, see Tax Law § 1115, Exemptions from sales
and use taxes.]
It shall be the duty of the Department of Planning and Development
of the Town of Oyster Bay to require any retail establishment to post
a list of taxable and exempt foods or drugs and medicines, as the
case may be, pursuant to this chapter and to enforce the provisions
of this chapter against any person found to be violating the same.
Any retail establishment violating or failing to comply with
any provisions of this chapter shall be fined not less than $50 nor
more than $250 for each offense; and a separate offense shall be deemed
committed on each day during or on which a violation occurs or continues.