|SAME AS||SAME AS S06289-A|
|Amd §1115, Tax L; amd §§51 & 51-a, ABC L|
|Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.|
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STATE OF NEW YORK ________________________________________________________________________ 7947--A 2019-2020 Regular Sessions IN ASSEMBLY May 29, 2019 ___________ Introduced by M. of A. LUPARDO -- Multi-Sponsored by -- M. of A. SIMON -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law and the alcoholic beverage control law, in relation to exempting certain beer tastings from retail sales and compensating use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 33 of subdivision a of section 1115 of the tax 2 law, as amended by chapter 418 of the laws of 2017, is amended to read 3 as follows: 4 (33) Wine or wine product, beer or beer product, cider or cider prod- 5 uct, liquor or liquor product, and the kegs, cans, bottles, growlers, 6 corks, caps, and labels used to package such alcoholic product, 7 furnished by the official agent of a farm winery, winery, brewery, farm 8 brewery, cider producer, farm cidery, distillery, farm distillery, 9 wholesaler, or importer at a wine, beer, cider or liquor tasting held in 10 accordance with the alcoholic beverage control law to a customer or 11 prospective customer who consumes such wine, beer, cider or liquor at 12 such tasting. For purposes of this paragraph, a beer tasting shall meet 13 the definition set forth in subdivision three-a of section fifty-one of 14 the alcoholic beverage control law or paragraph (f) of subdivision two 15 of section fifty-one-a of such law. 16 § 2. Subdivision 3-a of section 51 of the alcoholic beverage control 17 law, as added by chapter 431 of the laws of 2014, is amended to read as 18 follows: 19 3-a. A licensed brewer may at the licensed premises conduct tastings 20 of, and sell at retail for consumption on or off the licensed premises, 21 any beer manufactured by the licensee or any New York state labeled 22 beer. For purposes of the exemption on retail sales and compensating use EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11869-03-9A. 7947--A 2 1 taxes provided for in paragraph thirty-three of subdivision a of section 2 eleven hundred fifteen of the tax law, a beer tasting shall mean no more 3 than five samples of beer not exceeding five fluid ounces each, which 4 may be provided or sold to a person in any calendar day, and each such 5 sample shall be a different beer than the others. Provided, however, 6 that for tastings and sales for on-premises consumption, the licensee 7 shall regularly keep food available for sale or service to its retail 8 customers for consumption on the premises. A licensee providing the 9 following shall be deemed in compliance with this provision: (i) sand- 10 wiches, soups or other such foods, whether fresh, processed, pre-cooked 11 or frozen; and/or (ii) food items intended to complement the tasting of 12 alcoholic beverages, which shall mean a diversified selection of food 13 that is ordinarily consumed without the use of tableware and can be 14 conveniently consumed while standing or walking, including but not 15 limited to: cheeses, fruits, vegetables, chocolates, breads, mustards 16 and crackers. All of the provisions of this chapter relative to licenses 17 to sell beer at retail for consumption on and off the premises shall 18 apply so far as applicable to such licensee. 19 § 3. Paragraph (f) of subdivision 2 of section 51-a of the alcoholic 20 beverage control law, as amended by chapter 522 of the laws of 2018, is 21 amended to read as follows: 22 (f) conduct tastings at the licensed premises of beer, cider, and 23 braggot manufactured by the licensee or any other licensed farm brewery. 24 For purposes of the exemption on retail sales and compensating use taxes 25 provided for in paragraph thirty-three of subdivision a of section elev- 26 en hundred fifteen of the tax law, beer tasting shall mean no more than 27 five samples of beer not exceeding five fluid ounces each, which may be 28 provided or sold to a person in any calendar day, and each such sample 29 shall be a different beer than the others; 30 § 4. This act shall take effect immediately.