senate Bill S1759

2011-2012 Legislative Session

Exempts wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 02, 2012 reported and committed to finance
Jan 04, 2012 referred to investigations and government operations
returned to senate
died in assembly
Jun 20, 2011 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1418
committee discharged and committed to rules
Jan 12, 2011 referred to investigations and government operations

Votes

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May 2, 2012 - Investigations and Government Operations committee Vote

S1759
7
1
committee
7
Aye
1
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 2, 2012

nay (1)

Jun 20, 2011 - Rules committee Vote

S1759
22
1
committee
22
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

S1759 - Details

See Assembly Version of this Bill:
A1788
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S6472, A9107A

S1759 - Summary

Exempts wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries.

S1759 - Sponsor Memo

S1759 - Bill Text download pdf

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

    S. 1759                                                  A. 1788

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 12, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

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

AN  ACT  to amend the tax law, in relation to exempting wholesalers from
  filing annual information returns with the  commissioner  of  taxation
  and finance for sales made to and from farm 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 AS DEFINED IN  SECTION  THREE  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.

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