Bill Text: NY A09523 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to farm winery and farm distillery sales tax information return filing requirements.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Passed) 2012-07-18 - signed chap.107 [A09523 Detail]

Download: New_York-2011-A09523-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9523
                                 I N  A S S E M B L Y
                                     March 8, 2012
                                      ___________
       Introduced by M. of A. FARRELL -- (at request of the Department of Agri-
         culture  and  Markets)  --  read once and referred to the Committee on
         Ways and Means
       AN ACT to amend the tax law, in relation to farm winery and farm distil-
         lery sales tax information return filing requirements
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Subparagraph  (C)  of  paragraph  1 of subdivision (i) of
    2  section 1136 of the tax law, as added by section 1 of subpart G of  part
    3  V-1 of chapter 57 of the laws of 2009, is amended to read as follows:
    4    (C)  Every  wholesaler,  as  defined by section three of the alcoholic
    5  beverage control law, if it has made a sale of an alcoholic beverage, as
    6  defined by section four hundred twenty of this chapter, without collect-
    7  ing sales or use tax during the period covered by the return, except (i)
    8  a sale to a person that has furnished an exempt organization certificate
    9  to the wholesaler for that sale; or (ii) a sale  to  another  wholesaler
   10  whose license under the alcoholic beverage control law does not allow it
   11  to  make retail sales of the alcoholic beverage. For each vendor, opera-
   12  tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without
   13  collecting  sales  or  compensating use tax, the return must include the
   14  total value of those sales made during the period covered by the  return
   15  (excepting  the sales described in clauses (i) and (ii) of this subpara-
   16  graph) and the vendor's, operator's or recipient's state liquor authori-
   17  ty license number, along with the information required by paragraph  two
   18  of  this  subdivision.  A  PERSON  OPERATING  PURSUANT  TO A FARM WINERY
   19  LICENSE AS PROVIDED IN SECTION SEVENTY-SIX-A OF THE  ALCOHOLIC  BEVERAGE
   20  CONTROL LAW, OR A PERSON OPERATING PURSUANT TO A FARM DISTILLERY LICENSE
   21  AS  PROVIDED IN SUBDIVISION TWO-C OF SECTION SIXTY-ONE OF SUCH LAW, OR A
   22  PERSON OPERATING PURSUANT TO BOTH SUCH LICENSES, SHALL NOT BE SUBJECT TO
   23  ANY OF THE REQUIREMENTS OF THIS SUBDIVISION.
   24    S 2. This act shall take effect immediately and shall apply to  annual
   25  returns due on and after March 20, 2012.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14252-01-2