Bill Text: NY S09288 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes an excise tax at a rate of 5 percent on alcoholic beverages sold for off-premises consumption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-09 - REFERRED TO BUDGET AND REVENUE [S09288 Detail]

Download: New_York-2023-S09288-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9288

                    IN SENATE

                                       May 9, 2024
                                       ___________

        Introduced by Sen. FERNANDEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN  ACT  to amend the tax law, in relation to establishing an excise tax
          on alcoholic beverages sold for off-premises consumption

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  tax  law is amended by adding a new section 424-a to
     2  read as follows:
     3    § 424-a. Excise tax  on  alcoholic  beverages  sold  for  off-premises
     4  consumption.  1. (a) There is hereby levied and imposed an excise tax on
     5  the retail sale of alcoholic beverages for off-premises consumption at a
     6  rate of five percent.
     7    (b) The tax rate set forth in this section shall be reviewed  annually
     8  and  adjusted  periodically  by the commissioner as needed to maintain a
     9  consistent effect relative to inflation.
    10    2. All taxes, interest and penalties  collected  or  received  by  the
    11  commissioner  under  this  section  shall  be  deposited and disposed of
    12  pursuant to the provisions of section one hundred seventy-one-a of  this
    13  chapter,  provided that an amount equal to one hundred percent collected
    14  under this section less any amount determined by the commissioner to  be
    15  reserved  by the comptroller for refunds or reimbursements shall be paid
    16  by the comptroller to the credit of the New York  state  drug  treatment
    17  and public education fund created in section ninety-nine-jj of the state
    18  finance law.
    19    3. The tax imposed by this section shall be administered and collected
    20  in a like manner as the taxes imposed under article twenty-eight of this
    21  chapter, and the definitions and the provisions applicable to the admin-
    22  istration,  collection,  determination,  enforcement, and disposition of
    23  the taxes imposed by article twenty-eight of this chapter shall apply to
    24  the tax imposed by this section insofar as such provisions can  be  made
    25  applicable  to  such  tax with the limitations set forth herein and such
    26  modifications as may be necessary in order to adapt such  provisions  to
    27  the  tax  imposed.  Such  provisions shall apply with the same force and
    28  effect as if the language of such provisions had been set forth in  full

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15427-01-4
        S. 9288                             2

     1  in  this  section  and had been expressly referred to the tax imposed by
     2  this section except to the extent that any of such provisions is  either
     3  inconsistent with or is not relevant to this section.
     4    §  2.  This  act  shall  take effect on the first day of the quarterly
     5  sales tax period, as set forth in subdivision (b) of section 1136 of the
     6  tax law, next succeeding the ninetieth day after it shall have become  a
     7  law,  and  shall  apply  in  accordance with the applicable transitional
     8  provisions of section 1106 of the tax law.