senate Bill S6324A

Repeals provisions requiring wholesalers of alcoholic beverages to submit an annual report to the commissioner of taxation finance relating to sales tax collection

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Sponsor

Co-Sponsors

Bill Status


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

  • 26 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 09 / Mar / 2012
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 09 / Mar / 2012
    • PRINT NUMBER 6324A
  • 31 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE

Summary

Repeals provisions requiring wholesalers of submit an annual report to the commissioner of taxation and finance relating to sales tax collection.

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Bill Details

Versions:
S6324
S6324A
Legislative Cycle:
2011-2012
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Rpld §1136 sub(i) ¶1 sub¶ (C), Tax L

Votes

5
1
5
Aye
1
Nay
1
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details
nay (1)
aye wr (1)
excused (1)

Sponsor Memo

BILL NUMBER:S6324A

TITLE OF BILL:
An act
to repeal subparagraph (C) of paragraph 1 of subdivision (i) of section
1136 of
the tax law relating to the submission of annual information reports
with the commissioner of taxation and finance by wholesalers of alcoholic
beverages for purposes of sales tax collection

PURPOSE:
Repeals provisions requiring wholesalers of alcoholic beverages to
submit an annual report to the commissioner of taxation finance
relating to sales tax collection.

SUMMARY OF SPECIFIC PROVISIONS:
Section one repeals Subparagraph (e) of paragraph 1 of subdivision (i)
of section 1136 of the tax law.

Section two is the effective date.

JUSTIFICATION:
This bill would repeal Subsection (C) of paragraph 1 of subdivision
(i) of section 1136 of the tax law requiring wholesalers to the
submit annual information reports with the commissioner of taxation
and finance, including extensive and detailed information about each
sale of alcoholic beverages where no sales tax is collected (i.e.,
sales to retail vendors), including:

* the vendor's name (legal entity name);

* the vendor's DBA (if different from legal entity name);

* the vendor's New York State Liquor Authority License Number
(SLA
);

* the total monthly sales of alcoholic beverages to each vendor
(exclusive of total amounts for deposit and returns);

* the month and year of sales reported;

* the vendor's phone number;

* the vendor's address as it appears on its SLA license;

* The vendor's Federal Identification Number (EIN), which is the
vendor's Social Security Number if vendor is a sole proprietorship; and

* The vendor's New York State Sales Tax Certificate of Authority Number.

By repealing this section of law, the unnecessary administrative burden
placed on small businesses would be removed. The requirement stunted
economic growth at a crucial time in our state's economy. By removing
this barrier employment will no longer be hindered due to this costly
administrative burden. This bill would give a break to hard pressed


businesses which are heavily regulated by freeing them from onerous,
complex and expensive reporting requirements.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

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

                                 6324--A

                            I N  S E N A T E

                            January 26, 2012
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to repeal subparagraph (C) of paragraph 1 of subdivision (i) of
  section 1136 of the tax law  relating  to  the  submission  of  annual
  information  reports  with the commissioner of taxation and finance by
  wholesalers  of  alcoholic  beverages  for  purposes  of   sales   tax
  collection

  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 is REPEALED.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13604-02-2

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