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A07947 Summary:

BILL NOA07947A
 
SAME ASSAME AS S06289-A
 
SPONSORLupardo
 
COSPNSR
 
MLTSPNSRSimon
 
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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A07947 Text:



 
                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.
                                                                   LBD11869-03-9

        A. 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.
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