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Assembly Bill A8026

2009-2010 Legislative Session

Exempts wine from sales and use taxes

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Archive: Last Bill Status - In Assembly Committee

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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

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