Bill Text: NY A04387 | 2017-2018 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Strong Partisan Bill (Republican 12-1)

Status: (Introduced - Dead) 2017-03-21 - enacting clause stricken [A04387 Detail]

Download: New_York-2017-A04387-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4387
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 2, 2017
                                       ___________
        Introduced  by  M. of A. KOLB, HAWLEY, SALADINO, MONTESANO, OAKS, FINCH,
          LUPINACCI, PALMESANO, RA, RAIA, CROUCH, GRAF, BLANKENBUSH, McLAUGHLIN,
          GIGLIO, SKOUFIS -- Multi-Sponsored by -- M. of A.  BARCLAY,  LOPEZ  --
          read once and referred to the Committee on Ways and Means
        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 7 of part V of chapter 60 of the laws of  2016,  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 producer of alcoholic beverages  in  accordance  with
     6  the alcoholic beverage control law: (i) the alcoholic beverage or bever-
     7  ages  authorized  by  the alcoholic beverage control law to be furnished
     8  [at no charge] to a customer or prospective customer at such tasting for
     9  consumption at such tasting; and (ii) bottles, corks,  caps  and  labels
    10  used to package such alcoholic beverages.
    11    §  2.  Paragraph 33 of subdivision (a) of section 1115 of the tax law,
    12  as amended by section 1 of part U of chapter 59 of the laws of 2015,  is
    13  amended to read as follows:
    14    (33)  Wine or wine product, beer or beer product, cider or cider prod-
    15  uct, liquor or liquor product, and the kegs,  cans,  bottles,  growlers,
    16  corks,  caps,  and  labels used to package such [wine or wine] alcoholic
    17  product, furnished by the official agent of a farm winery, winery, brew-
    18  ery, farm brewery, cider producer, farm cidery, distillery, farm distil-
    19  lery, wholesaler, or importer at a wine, beer, cider or  liquor  tasting
    20  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.
                                                                   LBD00282-01-7
        A. 4387                             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.