Assembly Bill A8026

2009-2010 Legislative Session

Exempts wine from sales and use taxes

download bill text pdf

Sponsored By

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2009-A8026 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L

2009-A8026 (ACTIVE) - Summary

Exempts receipts derived from the sale of wine from sales and compensating use taxes.

2009-A8026 (ACTIVE) - Bill Text download pdf 

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

                                  8026

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               May 1, 2009
                               ___________

Introduced by M. of A. ABBATE -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend the tax law, in relation to exempting wine from sales
  and use taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph 1 of subdivision (a) of section 1115 of the tax
law, as amended by section 1 of part O of chapter  63  of  the  laws  of
2000, is amended to read as follows:
  (1)  Food,  food products, WINE AND OTHER beverages, dietary foods and
health supplements, sold for human consumption  but  not  including  (i)
candy  and  confectionery,  (ii)  fruit  drinks  which contain less than
seventy percent of natural fruit juice, (iii)  soft  drinks,  sodas  and
beverages  such  as  are  ordinarily  dispensed  at soda fountains or in
connection therewith (other than coffee, tea and cocoa) and (iv)  beer[,
wine] or other alcoholic beverages EXCLUDING WINE, all of which shall be
subject  to  the retail sales and compensating use taxes, whether or not
the item is sold in liquid form. The food and drink  excluded  from  the
exemption  provided  by this paragraph under subparagraphs (i), (ii) and
(iii) of this paragraph shall be exempt under this paragraph  when  sold
for  seventy-five cents or less through any vending machine activated by
the use of coin, currency, credit card or debit card. With the exception
of the provision in  this  paragraph  providing  for  an  exemption  for
certain  food or drink sold for seventy-five cents or less through vend-
ing machines, nothing herein shall be construed  as  exempting  food  or
drink  from  the  tax  imposed  under  subdivision (d) of section eleven
hundred five.
  S 2. This act shall  take  effect  on  the  first  of  September  next
succeeding 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.
                                                           LBD11480-01-9

Comments

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.