senate Bill S5268

Amended

Exempts certain wineries from the requirement to file annual information returns

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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

  • 15 / May / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.842
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 05 / Jun / 2013
    • PASSED SENATE
  • 05 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 05 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Apr / 2014
    • 1ST REPORT CAL.432
  • 30 / Apr / 2014
    • 2ND REPORT CAL.
  • 05 / May / 2014
    • ADVANCED TO THIRD READING
  • 19 / May / 2014
    • AMENDED ON THIRD READING 5268A
  • 03 / Jun / 2014
    • PASSED SENATE
  • 03 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 03 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Exempts certain wineries from the requirement to file annual information returns.

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Bill Details

See Assembly Version of this Bill:
A7397
Versions:
S5268
S5268A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L

Sponsor Memo

BILL NUMBER:S5268

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain wineries from the requirement to file annual information
returns

PURPOSE: This bill exempts non-farm wineries who produce less than
150,000 gallons annually from filing annual information returns
regarding their transactions with sales tax vendors

SUMMARY OF PROVISIONS: Amends chapter 108 of the Laws of 2012 by
adding language to exempt limited production 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. In 2012, farm wineries
were exempted from this requirement but non-farm wineries are still
burdened by this section of law,. This bill would give small non-farm
wineries the same exemption from filing.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: Immediately.

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

    S. 5268                                                  A. 7397

                       2013-2014 Regular Sessions

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

                              May 15, 2013
                               ___________

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 certain wineries
  from the requirement to file annual information returns

  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 amended by chapter 108 of  the  laws  of
2012, 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.  A  person  operating  pursuant  to a farm winery
license as provided in section seventy-six-a of the  alcoholic  beverage
control  law  OR  A  PERSON  OPERATING  PURSUANT  TO A WINERY LICENSE AS
PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC  BEVERAGE  CONTROL  LAW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10618-02-3

S. 5268                             2                            A. 7397

AND  WHOSE  WINERY  MANUFACTURES  LESS  THAN  ONE HUNDRED FIFTY THOUSAND
FINISHED GALLONS OF WINE ANNUALLY, or a person operating pursuant  to  a
farm  distillery  license  as  provided  in subdivision two-c of section
sixty-one  of such law, or a person operating pursuant to a farm brewery
license as provided in section fifty-one-a  of  the  alcoholic  beverage
control  law,  or a person operating pursuant to any combination of such
licenses, shall not be subject to any of the requirements of this subdi-
vision.
  S 2. This act shall take effect immediately.

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