S06556 Summary:

BILL NOS06556A
 
SAME ASSAME AS A08706-A
 
SPONSORGALLIVAN
 
COSPNSRAKSHAR, BOYLE, COMRIE, CROCI, FUNKE, KENNEDY, LITTLE, O'MARA, ORTT, PANEPINTO, RANZENHOFER, RITCHIE, SERINO
 
MLTSPNSR
 
Amd 1118 & 1115, Tax L
 
Relates to exemptions from the compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery in accordance with the alcoholic beverage control law.
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S06556 Actions:

BILL NOS06556A
 
01/26/2016REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/24/2016AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/24/2016PRINT NUMBER 6556A
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S06556 Memo:

Memo not available
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S06556 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6556--A
 
                    IN SENATE
 
                                    January 26, 2016
                                       ___________
 
        Introduced  by  Sens.  GALLIVAN,  BOYLE,  COMRIE, CROCI, FUNKE, KENNEDY,
          LITTLE, O'MARA, ORTT, PANEPINTO, RANZENHOFER, RITCHIE, SERINO --  read
          twice  and  ordered  printed,  and when printed to be committed to the
          Committee on Investigations and  Government  Operations  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN  ACT  to  amend the tax law, in relation to exemptions from the sales
          and compensating use tax for tastings held by a licensed brewery, farm
          brewery, cider producer, farm cidery, distillery or farm distillery in
          accordance with the alcoholic beverage control law
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Subdivision 13 of section 1118 of the tax law, as added by
     2  section 2 of part U of chapter 59 of the laws of  2015,  is  amended  to
     3  read as follows:
     4    [(13)]  (14) In respect to the use of the following items at a tasting
     5  held by a licensed brewery, farm brewery, cider producer,  farm  cidery,
     6  distillery  or farm distillery in accordance with the alcoholic beverage
     7  control law: (i) the alcoholic beverage or beverages authorized  by  the
     8  alcoholic  beverage  control  law  to  be  furnished [at no charge] to a
     9  customer or prospective customer at such tasting for consumption at such
    10  tasting; and (ii) bottles, corks, caps and labels used to  package  such
    11  alcoholic beverages.
    12    §  2.  Paragraph 33 of subdivision (a) of section 1115 of the tax law,
    13  as amended by section 1 of part U of chapter 59 of the laws of 2015,  is
    14  amended to read as follows:
    15    (33)  Wine or wine product, beer or beer product, cider or cider prod-
    16  uct, liquor or liquor product, and the kegs,  cans,  bottles,  growlers,
    17  corks,  caps,  and  labels used to package such [wine or wine] alcoholic
    18  product, furnished by the official agent of a farm winery, winery, brew-
    19  ery, farm brewery, cider producer, farm cidery, distillery, farm distil-
    20  lery, wholesaler, or importer at a wine, beer, cider or  liquor  tasting
    21  held in accordance with the alcoholic beverage control law to a customer
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13509-14-6

        S. 6556--A                          2
 
     1  or prospective customer who consumes such wine, beer, cider or liquor at
     2  such [wine] tasting.
     3    §  3.  This  act  shall  take effect on the first day of the sales tax
     4  quarterly period, as described in subdivision (b) of section 1136 of the
     5  tax law, beginning at least ninety days after the date  this  act  shall
     6  have  become  a  law,  and shall apply in accordance with the applicable
     7  transitional provisions of sections 1106 and 1217 of the tax law.
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