S T A T E O F N E W Y O R K
________________________________________________________________________
4615
2009-2010 Regular Sessions
I N S E N A T E
April 24, 2009
___________
Introduced by Sens. ONORATO, HASSELL-THOMPSON, C. JOHNSON, PARKER, SAMP-
SON, THOMPSON -- read twice and ordered printed, and when printed to
be committed to the Committee on Investigations and Government Oper-
ations
AN ACT to amend the tax law, in relation to exempting from sales tax
sales of alcoholic beverages by certain veterans' organizations
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 2 of subdivision (b) of section 1116 of the tax
law, as amended by chapter 888 of the laws of 1983, is amended to read
as follows:
(2) (A) sales of food or drink in or by a restaurant, tavern or other
establishment operated by an organization described in paragraph (1),
paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
section, other than sales exempt under paragraph (ii) of subdivision (d)
of section eleven hundred five, from the taxes imposed hereunder, unless
the purchaser is an organization exempt under this section;
(B) PROVIDED THAT SALES OF ALCOHOLIC BEVERAGES (AS DEFINED IN SECTION
FOUR HUNDRED TWENTY OF THIS CHAPTER) BY AN ORGANIZATION DESCRIBED IN
PARAGRAPH FIVE OF SUBDIVISION (A) OF THIS SECTION SHALL BE EXEMPT FROM
THE TAXES IMPOSED HEREUNDER;
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03696-01-9