Bill Text: NY S06472 | 2009-2010 | General Assembly | Introduced

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Bill Title: Exempts wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-19 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06472 Detail]

Download: New_York-2009-S06472-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6472
                                   I N  S E N A T E
                                   January 19, 2010
                                      ___________
       Introduced  by  Sen. LAVALLE -- 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 exempting  wholesalers  from
         filing  annual  information  returns with the commissioner of taxation
         and finance for sales made to and from farm wineries
         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.   THE PROVISIONS OF  THIS  SUBPARAGRAPH  SHALL  NOT
   19  APPLY  TO  A  FARM  WINERY  AS DEFINED IN SECTION THREE OF THE ALCOHOLIC
   20  BEVERAGE CONTROL LAW.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14576-05-0