senate Bill S3613

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

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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

  • 07 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

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

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Bill Details

Versions:
S3613
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld §1136 sub(i) ¶1 sub¶ (C), Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S6324A

Sponsor Memo

BILL NUMBER:S3613

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 taxa-
tion and finance by wholesalers of alcoholic beverages for purposes of
sales tax collection

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

SUMMARY OF SPECIFIC PROVISIONS:

Section one repeals Subparagraph (c) 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 USA (if different from legal entity name);

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

* the total monthly sales of alcoholic beverages to each vendor (exclu-
sive 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: 2012: S.6324 - Referred to Finance

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
________________________________________________________________________

                                  3613

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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.
                                                           LBD02868-01-3

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