Bill Text: NY S03387 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to exemptions from the compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery in accordance with the alcoholic beverage control law.

Spectrum: Moderate Partisan Bill (Republican 13-3)

Status: (Introduced - Dead) 2017-06-21 - SUBSTITUTED BY A6945A [S03387 Detail]

Download: New_York-2017-S03387-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3387
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 23, 2017
                                       ___________
        Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, KENNEDY,
          LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE, SERINO -- read  twice  and
          ordered  printed, and when printed to be committed to the Committee on
          Investigations and Government Operations
        AN ACT to amend the tax law, in relation to exemptions  from  the  sales
          and compensating use tax for tastings held by a licensed brewery, farm
          brewery, cider producer, farm cidery, distillery or farm distillery in
          accordance with the alcoholic beverage control law
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 13 of section 1118 of the tax law, as added  by
     2  section  7  of  part  V of chapter 60 of the laws of 2016, is amended to
     3  read as follows:
     4    [(13)] (14) In respect to the use of the following items at a  tasting
     5  held  by  a  licensed producer of alcoholic beverages in accordance with
     6  the alcoholic beverage control law: (i) the alcoholic beverage or bever-
     7  ages authorized by the alcoholic beverage control law  to  be  furnished
     8  [at no charge] to a customer or prospective customer at such tasting for
     9  consumption  at  such  tasting; and (ii) bottles, corks, caps and labels
    10  used to package such alcoholic beverages.
    11    § 2. Paragraph 33 of subdivision (a) of section 1115 of the  tax  law,
    12  as  amended by section 1 of part U of chapter 59 of the laws of 2015, is
    13  amended to read as follows:
    14    (33) Wine or wine product, beer or beer product, cider or cider  prod-
    15  uct,  liquor  or  liquor product, and the kegs, cans, bottles, growlers,
    16  corks, caps, and labels used to package such [wine  or  wine]  alcoholic
    17  product, furnished by the official agent of a farm winery, winery, brew-
    18  ery, farm brewery, cider producer, farm cidery, distillery, farm distil-
    19  lery,  wholesaler,  or importer at a wine, beer, cider or liquor tasting
    20  held in accordance with the alcoholic beverage control law to a customer
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00282-01-7
        S. 3387                             2
     1  or prospective customer who consumes such wine, beer, cider or liquor at
     2  such [wine] tasting.
     3    §  3.  This  act  shall  take effect on the first day of the sales tax
     4  quarterly period, as described in subdivision (b) of section 1136 of the
     5  tax law, beginning at least ninety days after the date  this  act  shall
     6  have  become  a  law,  and shall apply in accordance with the applicable
     7  transitional provisions of sections 1106 and 1217 of the tax law.