Bill Text: NY S04668 | 2015-2016 | General Assembly | Introduced

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Bill Title: Exempts certain wineries from the requirement to file annual information returns.

Spectrum: Bipartisan Bill

Status: (Passed) 2015-11-20 - SIGNED CHAP.485 [S04668 Detail]

Download: New_York-2015-S04668-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 4668                                                  A. 6724
                              2015-2016 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                     April 1, 2015
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed,  and  when  printed  to  be committed to the Committee on Investi-
         gations and Government Operations
       IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
         to the Committee on Ways and Means
       AN  ACT  to amend the tax law, in relation to exempting certain wineries
         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 WINERY LICENSE AS
   21  PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC  BEVERAGE  CONTROL  LAW
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10274-01-5
       S. 4668                             2                            A. 6724
    1  AND  WHOSE  WINERY  MANUFACTURES  LESS  THAN  ONE HUNDRED FIFTY THOUSAND
    2  FINISHED GALLONS OF WINE ANNUALLY, or a person operating pursuant  to  a
    3  farm  distillery  license  as  provided  in subdivision two-c of section
    4  sixty-one  of  such law, or a person operating pursuant to a farm cidery
    5  license as provided in section fifty-eight-c of the  alcoholic  beverage
    6  control law, or a person operating pursuant to a farm brewery license as
    7  provided  in  section fifty-one-a of the alcoholic beverage control law,
    8  or a person operating pursuant to  any  combination  of  such  licenses,
    9  shall not be subject to any of the requirements of this subdivision.
   10    S 2. This act shall take effect immediately.