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Assembly Bill A9107

2009-2010 Legislative Session

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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Archive: Last Bill Status - In Assembly Committee

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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 - Summary

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

2009-A9107 - Sponsor Memo

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) - Summary

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

2009-A9107A (ACTIVE) - Sponsor Memo

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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