Bill Text: NY S09040 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to clarifying alcoholic beverage tastings sales tax exemptions; establishes requirements for such tastings including number of samples offered.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-06-20 - SUBSTITUTED BY A11203 [S09040 Detail]

Download: New_York-2017-S09040-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9040
                    IN SENATE
                                      June 14, 2018
                                       ___________
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules
        AN ACT to amend the tax law, in relation to clarifying alcoholic  bever-
          age tastings sales tax exemptions
          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 chapter 418 of the laws of 2017, is amended to read
     3  as follows:
     4    (33) (i) Wine [or wine product], wine products, beer  [or  beer  prod-
     5  uct],  cider  [or  cider  product],  liquor [or liquor product], and the
     6  kegs, cans, bottles, growlers, corks, caps, and labels used  to  package
     7  such alcoholic beverage product, furnished by the holder or the official
     8  agent  of  a  farm winery, winery, brewery, micro-brewery, farm brewery,
     9  cider producer, farm cidery, [distillery,] farm distillery,  wholesaler,
    10  or  importer  licensee  at a wine, beer, cider or liquor tasting held at
    11  the premises of such licensee in accordance with the alcoholic  beverage
    12  control  law  and  subparagraph  (ii) of this paragraph to a customer or
    13  prospective customer who consumes such wine, beer, cider  or  liquor  at
    14  such tasting.
    15    (ii)  (A)  For  a beer tasting, no more than five samples of beer, not
    16  exceeding five fluid ounces each, may be provided to  a  person  in  any
    17  calendar  day and each such sample shall be of a different beer than any
    18  of the other samples;
    19    (B) For a wine tasting, no more than  six  samples  of  wine  or  wine
    20  products,  not  exceeding  three fluid ounces each, may be provided to a
    21  person in any calendar day and each such sample shall be of a  different
    22  wine or wine product than any of the other samples;
    23    (C)  For  a  cider  tasting,  no  more than five samples of cider, not
    24  exceeding five fluid ounces each, may be provided to  a  person  in  any
    25  calendar day and each such sample shall be of a different cider than any
    26  of the other samples;
    27    (D)  For  a  liquor tasting, no more than three samples of liquor, not
    28  exceeding one-quarter fluid ounce each, may be provided to a  person  in
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16288-03-8
        S. 9040                             2
     1  any  calendar  day  and  each such sample shall be of a different liquor
     2  than any of the other samples;
     3    (E)  Such licensee may charge the consumer for a tasting authorized by
     4  this paragraph;
     5    (F) Any liability stemming from a right of  action  resulting  from  a
     6  tasting  authorized  by  this  paragraph  and  in  accordance  with  the
     7  provisions of sections 11-100 and 11-101 of the general obligations  law
     8  shall accrue to the licensee;
     9    (G)  No person under the age of twenty-one shall be permitted to serve
    10  a sample or handle an open container of beer, cider, distilled liquor or
    11  wine.
    12    § 2. This act shall take effect on the first  day  of  the  sales  tax
    13  quarterly period, as described in subdivision (b) of section 1136 of the
    14  tax  law,  beginning at least 30 days after the date this act shall have
    15  become a law, and shall apply in accordance with the applicable  transi-
    16  tional provisions of sections 1106 and 1217 of the tax law.