S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6691

                            I N  S E N A T E

                            January 27, 2010
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- 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 the tax imposed upon alco-
  holic beverages

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision 16 of section 420 of the tax law, as added by
chapter 891 of the laws of 1986, is amended to read as follows:
  16. "Brand owner" means any person who is a manufacturer of any liquor
or wine for which a brand or trade name label has been  registered  with
and  approved  by  the  state  liquor  authority pursuant to section one
hundred seven-a of the alcoholic beverage control law OR BY THE  ALCOHOL
AND  TOBACCO  TAX AND TRADE BUREAU. For purposes of this subdivision the
term manufacturer includes a distiller, [importer,] vintner or  rectifi-
er.
  S 2. Section 426 of the tax law, as amended by chapter 891 of the laws
of 1986, is amended to read as follows:
  S  426.  Records  to be kept by brand owners, distributors, owners and
others.
  1. THE BRAND OWNER, OR, WHERE THE BRAND OWNER HAS  DESIGNATED  ANOTHER
PERSON  TO ACT AS THE EXCLUSIVE AGENT OF THE BRAND OWNER, SUCH EXCLUSIVE
AGENT OF THE BRAND OWNER, SHALL MAINTAIN A COMPLETE AND ACCURATE  RECORD
OF  ALL THE DISTRIBUTORS OR HOLDERS OF A WHOLESALER'S LICENSE TO WHOM IT
HAS SOLD LIQUOR OR WINE  WHICH  IS  MANUFACTURED  BY  THE  BRAND  OWNER,
TOGETHER WITH A RECORD OF THE NUMBER OF BOTTLES SOLD TO SUCH DISTRIBUTOR
OR  HOLDER  OF  A  WHOLESALER'S LICENSE, THE SIZE OF THE BOTTLES AND ITS
DESCRIPTION BY BRAND NAME. SUCH RECORD SHALL BE IN A FORM PRESCRIBED  BY
THE  TAX  COMMISSION,  SHALL  BE PRESERVED FOR THREE YEARS, AND SHALL BE
OFFERED FOR INSPECTION AT ANY TIME UPON THE ORAL OR  WRITTEN  DEMAND  OF
THE COMMISSIONER OR HIS DULY AUTHORIZED AGENTS.
  2.  NO  DISTRIBUTOR  OR  HOLDER OF A WHOLESALER'S LICENSE SHALL ORDER,
PURCHASE OR RECEIVE ANY LIQUOR OR WINE FROM A SOURCE OTHER THAN A  BRAND
OWNER,  OR WHERE THE BRAND OWNER HAS DESIGNATED ANOTHER PERSON TO ACT AS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD15487-01-0

S. 6691                             2

THE EXCLUSIVE AGENT OF THE BRAND OWNER,  SUCH  EXCLUSIVE  AGENT  OF  THE
BRAND  OWNER.  NO  OWNER SHALL ORDER, PURCHASE OR RECEIVE LIQUOR OR WINE
OTHER THAN FROM A DISTRIBUTOR OR HOLDER OF A  WHOLESALER'S  LICENSE  WHO
PURCHASED  SUCH  LIQUOR  OR  WINE FROM A BRAND OWNER, OR WHERE THE BRAND
OWNER HAS DESIGNATED ANOTHER PERSON TO ACT AS THE EXCLUSIVE AGENT OF THE
BRAND OWNER, SUCH EXCLUSIVE AGENT OF THE BRAND OWNER.
  3. Every brand owner, distributor, HOLDER OF A  WHOLESALER'S  LICENSE,
owner  or  other person shall keep a complete and accurate record of all
purchases and sales or other dispositions of alcoholic beverages, and  a
complete and accurate record of the number of gallons of beers produced,
manufactured,  brewed  or  fermented  and  liters of all other alcoholic
beverages produced, distilled, manufactured, brewed,  compounded,  mixed
or  fermented. Such records shall be in such form and contain such other
information as the tax commission shall prescribe. Said  commission,  by
rule  or  regulation,  also  may  require  the delivery of statements to
purchasers of alcoholic beverages,  and  prescribe  the  matters  to  be
contained  therein.  Such records and statements, unless required by the
tax commission to be preserved for a longer period, shall  be  preserved
for a period of one year and shall be offered for inspection at any time
upon  oral  or  written  demand  by  the  commissioner  [of taxation and
finance] or his duly authorized  agents,  and  every  such  distributor,
brand  owner,  owner  or  other  person  shall  make such reports to the
department [of taxation and finance] as  may  be  required  by  the  tax
commission.  Nothing  in  this  section  contained shall be construed to
require the keeping of a record of the purchase or disposition of  alco-
holic  beverages  by a consumer thereof, except by a person who uses the
same for commercial purposes, or of the sale of alcoholic  beverages  at
retail.
  S  3.  This  act shall take effect on the ninetieth day after it shall
have become a law.