|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 06, 2010 |
referred to ways and means |
| Oct 21, 2009 |
print number 9107a |
| Oct 21, 2009 |
amend (t) and recommit to ways and means |
| Aug 17, 2009 |
referred to ways and means |
Assembly Bill A9107
2009-2010 Legislative Session
Sponsored By
THIELE
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2009-A9107 - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1136, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A1788
2009-A9107 - Sponsor Memo
BILL NUMBER:A9107
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 farm wineries
PURPOSE OR GENERAL IDEA OF BILL: This bill exempts farm wineries from
filing annual information returns regarding their transactions with
sales tax vendors.
SUMMARY OF SPECIFIC PROVISIONS: Amends Chapter 57 of the Laws of 2009
by adding language to exempt farm wineries from filing annual informa-
tion 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 initi-
atives 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 date is September 20th).
Such third parties mandated to file the information returns are alcohol-
2009-A9107 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
9107
2009-2010 Regular Sessions
I N A S S E M B L Y
August 17, 2009
___________
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 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; OR (III) A SALE TO A
FARM WINERY AS DEFINED UNDER SECTION THREE OF THE ALCOHOLIC BEVERAGE
CONTROL LAW. For each vendor, operator, or recipient to whom the whole-
saler 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) AND (III) of this subparagraph) and the vendor's, opera-
tor's or recipient's state liquor authority license number, along with
the information required by paragraph two of this subdivision.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14576-02-9
2009-A9107A (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1136, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A1788
2009-A9107A (ACTIVE) - Sponsor Memo
BILL NUMBER:A9107A
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 OR GENERAL IDEA OF BILL:
This bill exempts farm wineries from filing annual information returns
regarding their transactions with sales tax vendors.
SUMMARY OF SPECIFIC PROVISIONS:
Amends Chapter 57 of the Laws of 2009 by adding language to exempt farm
wineries from filing annual information returns regarding their trans-
actions 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
2009-A9107A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
9107--A
2009-2010 Regular Sessions
I N A S S E M B L Y
August 17, 2009
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
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.
LBD14576-04-9
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