Bill Text: NY S03387 | 2017-2018 | General Assembly | Amended

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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: Moderate Partisan Bill (Republican 13-3)

Status: (Introduced - Dead) 2017-06-21 - SUBSTITUTED BY A6945A [S03387 Detail]

Download: New_York-2017-S03387-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         3387--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 23, 2017
                                       ___________
        Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, HELMING,
          KENNEDY, LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE,  SERINO  --  read
          twice  and  ordered  printed,  and when printed to be committed to the
          Committee on Investigations and  Government  Operations  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
        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.  Paragraph 33 of subdivision (a) of section 1115 of the tax
     2  law,  as  amended  by  section  1 of part U of chapter 59 of the laws of
     3  2015, is amended to read 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 [wine  or  wine]  alcoholic
     7  product, furnished by the official agent of a farm winery, winery, brew-
     8  ery, farm brewery, cider producer, farm cidery, distillery, farm distil-
     9  lery,  wholesaler,  or importer at a wine, beer, cider or liquor tasting
    10  held in accordance with the alcoholic beverage control law to a customer
    11  or prospective customer who consumes such wine, beer, cider or liquor at
    12  such [wine] tasting.
    13    § 2. This act shall take effect on the first  day  of  the  sales  tax
    14  quarterly period, as described in subdivision (b) of section 1136 of the
    15  tax  law,  beginning  at least ninety days after the date this act shall
    16  have become a law, and shall apply in  accordance  with  the  applicable
    17  transitional provisions of sections 1106 and 1217 of the tax law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00282-03-7