Bill Text: NY S04282 | 2015-2016 | General Assembly | Introduced

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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

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                           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.