Bill Text: NY S07019 | 2011-2012 | General Assembly | Introduced
Bill Title: Relates to farm winery and farm distillery sales tax information return filing requirements.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Introduced - Dead) 2012-06-18 - SUBSTITUTED BY A9523 [S07019 Detail]
Download: New_York-2011-S07019-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7019 I N S E N A T E April 23, 2012 ___________ Introduced by Sens. RITCHIE, LAVALLE -- (at request of the Department of Agriculture and Markets) -- 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 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