Bill Text: NY S04282 | 2015-2016 | General Assembly | Introduced
Bill Title: Exempts brewers who produce less than 60,000 barrels of beer a year from the requirement to file annual information returns with the department of taxation and finance.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2015-06-10 - SUBSTITUTED BY A7106 [S04282 Detail]
Download: New_York-2015-S04282-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 4282 2015-2016 Regular Sessions I N S E N A T E March 11, 2015 ___________ Introduced by Sen. LITTLE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to exempting brewers that produce less than sixty thousand barrels of beer a year from the requirement to file annual information returns 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 amended by chapter 384 of the laws of 3 2013, 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 a farm cidery license as provided in 23 section fifty-eight-c of the alcoholic beverage control law, or a person EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09881-01-5 S. 4282 2 1 operating pursuant to a farm brewery license as provided in section 2 fifty-one-a of the alcoholic beverage control law, OR A PERSON OPERATING 3 PURSUANT TO A BREWER'S LICENSE AS PROVIDED IN SECTION FIFTY-ONE OF THE 4 ALCOHOLIC BEVERAGE CONTROL LAW WHO PRODUCES LESS THAN SIXTY THOUSAND 5 BARRELS OF BEER A YEAR, or a person operating pursuant to any combina- 6 tion of such licenses, shall not be subject to any of the requirements 7 of this subdivision. 8 S 2. This act shall take effect immediately.