senate Bill S1909

2011-2012 Legislative Session

Relates to farm and commercial wineries

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jan 14, 2011 referred to investigations and government operations

Co-Sponsors

S1909 - Details

See Assembly Version of this Bill:
A2803
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S8144, A11444

S1909 - Summary

Relates to eliminating the wholesaler's reporting requirement for farm and commercial wineries.

S1909 - Sponsor Memo

S1909 - Bill Text download pdf

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

                                  1909

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 14, 2011
                               ___________

Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to eliminating the wholesaler's
  reporting requirement for farm and commercial 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  OR  WINERY  LICENSED  PURSUANT  TO   SECTION
SEVENTY-SIX,  SEVENTY-SIX-A,  SEVENTY-SIX-D, AND/OR SEVENTY-SIX-F 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.
                                                           LBD06461-01-1

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