Bill Text: NY A08026 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Exempts receipts derived from the sale of wine from sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A08026 Detail]

Download: New_York-2009-A08026-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8026
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      May 1, 2009
                                      ___________
       Introduced by M. of A. ABBATE -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend the tax law, in relation to exempting wine from sales
         and use taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
    2  law, as amended by section 1 of part O of chapter  63  of  the  laws  of
    3  2000, is amended to read as follows:
    4    (1)  Food,  food products, WINE AND OTHER beverages, dietary foods and
    5  health supplements, sold for human consumption  but  not  including  (i)
    6  candy  and  confectionery,  (ii)  fruit  drinks  which contain less than
    7  seventy percent of natural fruit juice, (iii)  soft  drinks,  sodas  and
    8  beverages  such  as  are  ordinarily  dispensed  at soda fountains or in
    9  connection therewith (other than coffee, tea and cocoa) and (iv)  beer[,
   10  wine] or other alcoholic beverages EXCLUDING WINE, all of which shall be
   11  subject  to  the retail sales and compensating use taxes, whether or not
   12  the item is sold in liquid form. The food and drink  excluded  from  the
   13  exemption  provided  by this paragraph under subparagraphs (i), (ii) and
   14  (iii) of this paragraph shall be exempt under this paragraph  when  sold
   15  for  seventy-five cents or less through any vending machine activated by
   16  the use of coin, currency, credit card or debit card. With the exception
   17  of the provision in  this  paragraph  providing  for  an  exemption  for
   18  certain  food or drink sold for seventy-five cents or less through vend-
   19  ing machines, nothing herein shall be construed  as  exempting  food  or
   20  drink  from  the  tax  imposed  under  subdivision (d) of section eleven
   21  hundred five.
   22    S 2. This act shall  take  effect  on  the  first  of  September  next
   23  succeeding the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11480-01-9