senate Bill S7019

Signed By Governor
2011-2012 Legislative Session

Relates to farm winery and farm distillery sales tax information return filing requirements

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A9523 -


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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.
Use this box to enter a message to your senator.

Actions

view actions (11)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 18, 2012 signed chap.107
Jul 17, 2012 delivered to governor
Jun 18, 2012 returned to assembly
passed senate
3rd reading cal.1283
substituted for s7019
Jun 18, 2012 substituted by a9523
ordered to third reading cal.1283
committee discharged and committed to rules
May 22, 2012 reported and committed to finance
Apr 23, 2012 referred to investigations and government operations

Votes

view votes

Jun 18, 2012 - Rules committee Vote

S7019
23
0
committee
23
Aye
0
Nay
0
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show Rules committee vote details

May 22, 2012 - Investigations and Government Operations committee Vote

S7019
6
1
committee
6
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 22, 2012

nay (1)
aye wr (1)

Co-Sponsors

S7019 - Details

See Assembly Version of this Bill:
A9523
Law Section:
Tax Law
Laws Affected:
Amd §1136, Tax L

S7019 - Summary

Relates to farm winery and farm distillery sales tax information return filing requirements.

S7019 - Sponsor Memo

S7019 - Bill Text download pdf

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

                                  7019

                            I N  S E N A T E

                             April 23, 2012
                               ___________

Introduced by Sens. RITCHIE, LAVALLE -- (at request of the Department of
  Agriculture  and  Markets) -- 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 farm winery and farm distil-
  lery sales tax information return filing requirements

  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.  A  PERSON  OPERATING  PURSUANT  TO A FARM WINERY
LICENSE AS PROVIDED IN SECTION SEVENTY-SIX-A OF THE  ALCOHOLIC  BEVERAGE
CONTROL LAW, OR A PERSON OPERATING PURSUANT TO A FARM DISTILLERY LICENSE
AS  PROVIDED IN SUBDIVISION TWO-C OF SECTION SIXTY-ONE OF SUCH LAW, OR A
PERSON OPERATING PURSUANT TO BOTH SUCH LICENSES, SHALL NOT BE SUBJECT TO
ANY OF THE REQUIREMENTS OF THIS SUBDIVISION.
  S 2. This act shall take effect immediately and shall apply to  annual
returns due on and after March 20, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14252-01-2

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.