Assembly Bill A9415

2009-2010 Legislative Session

Relates to the prepayment of sales tax on beer

download bill text pdf

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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

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2009-A9415 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add ยงยง429-a & 1103-A, Tax L

2009-A9415 (ACTIVE) - Summary

Relates to the prepayment of sales tax on beer.

2009-A9415 (ACTIVE) - Bill Text download pdf

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

                                  9415

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 6, 2010
                               ___________

Introduced by M. of A. BENJAMIN -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend  the tax law, in relation to the prepayment of tax on
  sales of beer under article 28 of such law and pursuant to the author-
  ity of article 29 thereof

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

  Section  1.  The  tax  law is amended by adding a new section 429-a to
read as follows:
  S 429-A. PAYMENT OF TAX; BEER. THE COMMISSIONER IS  HEREBY  AUTHORIZED
AND  DIRECTED  TO  ESTABLISH  A SYSTEM FOR THE CREATION AND USE OF A TAX
STAMP OR OTHER MARKER TO BE AFFIXED TO BEER SOLD IN THIS STATE  EVIDENC-
ING THE PAYMENT OF TAX IMPOSED UNDER THIS ARTICLE.
  S  2. The tax law is amended by adding a new section 1103-A to read as
follows:
  S 1103-A. PREPAYMENT OF SALES TAX ON BEER.  (A)(1)  EVERY  BEER  AGENT
SHALL PAY, AS A PREPAYMENT ON ACCOUNT OF THE TAXES IMPOSED BY THIS ARTI-
CLE  AND  PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS CHAP-
TER, A TAX ON BEER, AS DEFINED  IN  SUBDIVISION  FIVE  OF  SECTION  FOUR
HUNDRED TWENTY OF THIS CHAPTER, POSSESSED FOR SALE OR USE IN THIS STATE.
SUCH  AGENT  SHALL  BE  REQUIRED  TO AFFIX A STAMP OR OTHER MARKER TO BE
DETERMINED AND PRESCRIBED BY THE COMMISSIONER TO EVIDENCE PAYMENT OF THE
TAX IMPOSED BY ARTICLE EIGHTEEN OF THIS CHAPTER, EXCEPT NO TAX SHALL  BE
REQUIRED  TO BE PREPAID ON BEER SOLD UNDER CIRCUMSTANCES THAT THIS STATE
IS WITHOUT POWER TO IMPOSE SUCH PREPAYMENT OR SOLD TO THE UNITED  STATES
OR  SOLD  TO  OR BY A VOLUNTARY UNINCORPORATED ORGANIZATION OF THE ARMED
FORCES OF THE UNITED STATES OPERATING A PLACE  FOR  THE  SALE  OF  GOODS
PURSUANT  TO REGULATIONS PROMULGATED BY THE APPROPRIATE EXECUTIVE AGENCY
OF THE UNITED STATES, TO THE EXTENT PROVIDED  IN  SUCH  REGULATIONS  AND
WRITTEN POLICY STATEMENTS OF SUCH AN AGENCY APPLICABLE TO SUCH SALES.
  (2) THE TAX IMPOSED BY THIS SECTION SHALL BE PAID AT THE SAME TIME AND
IN  THE SAME MANNER AS THE TAX IMPOSED BY ARTICLE EIGHTEEN OF THIS CHAP-
TER WITH RESPECT TO BEER.  THE COMMISSIONER MAY, IN  THE  COMMISSIONER'S

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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