senate Bill S1759

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

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 12 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 20 / Jun / 2011
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 20 / Jun / 2011
    • ORDERED TO THIRD READING CAL.1418
  • 20 / Jun / 2011
    • PASSED SENATE
  • 20 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

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

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Bill Details

See Assembly Version of this Bill:
A1788
Versions:
S1759
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
S6472, A9107A

Sponsor Memo

BILL NUMBER:S1759

TITLE OF BILL:
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

PURPOSE:
This bill exempts farm wineries from filing annual information returns
regarding their transactions with sales tax vendors.

SUMMARY OF PROVISIONS:
Amends chapter 57 of the Laws of 2009 by adding language to exempt
farm wineries from filing annual information returns regarding their
transactions with sales tax vendors.

JUSTIFICATION:
The 2009-10 Revenue budget Bill (Chapter 57 of the Laws of 2009),
enacted various tax compliance initiatives. One of the initiatives
mandates the filing of annual information returns by certain third
parties that do business with sales tax vendors. Information that
needs to be reported include general information (such as vendor's
name, phone number, etc) and more labor-intensive information, such
as total monthly sales amounts to each vendor exclusive of total
amounts for deposit and returns. In order to complete these
information returns, valuable time and resources will be needed to
compile and submit it on time (the first due is September 20th).

Such third parties mandated to file the information returns are
alcoholic beverage wholesalers, including farm wineries. Farm
wineries are run by farms, most of whom are small businesses that are
already burdened by the high costs of doing business. This mandate
places further burdens on them. Farms are an industry that New York
State needs to protect, rather than hinder with additional State
requirements.

This legislation exempt farm wineries from filing annual information
returns regarding their transactions with sales tax vendors. Thus,
farm wineries would be freed from this State mandate.

LEGISLATIVE HISTORY:
2009: S.6472

FISCAL IMPLICATIONS:
Decreased revenue for the State.

EFFECTIVE DATE:
Immediately.

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

    S. 1759                                                  A. 1788

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 12, 2011
                               ___________

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 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:

  Section 1. Subparagraph (C) of  paragraph  1  of  subdivision  (i)  of
section  1136 of the tax law, as added by section 1 of subpart G of part
V-1 of chapter 57 of the laws of 2009, is amended to read as follows:
  (C) Every wholesaler, as defined by section  three  of  the  alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to  the  wholesaler  for that sale; or (ii) a sale to another wholesaler
whose license under the alcoholic beverage control law does not allow it
to make retail sales of the alcoholic beverage.  For each vendor, opera-
tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without
collecting  sales  or  compensating use tax, the return must include the
total value of those sales made during the period covered by the  return
(excepting  the sales described in clauses (i) and (ii) of this subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty license number, along with the information required by paragraph  two
of  this  subdivision.    THE  PROVISIONS OF THIS SUBPARAGRAPH SHALL NOT
APPLY TO A FARM WINERY AS DEFINED IN  SECTION  THREE  OF  THE  ALCOHOLIC
BEVERAGE CONTROL LAW.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03841-01-1

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