S T A T E O F N E W Y O R K
________________________________________________________________________
11444
I N A S S E M B L Y
June 14, 2010
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Alessi,
Thiele, DelMonte, Lupardo, Stirpe, Skartados, Christensen, Gunther,
Lifton) -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to eliminating the wholesaler's
reporting requirement for farm and commercial 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 OR WINERY LICENSED PURSUANT TO SECTION
SEVENTY-SIX, SEVENTY-SIX-A, SEVENTY-SIX-D, AND/OR SEVENTY-SIX-F 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.
LBD17525-01-0
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.