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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Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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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2011-S1759 (ACTIVE) - Details

See Assembly Version of this Bill:
A1788
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §1136, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S6472, A9107

2011-S1759 (ACTIVE) - Summary

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

2011-S1759 (ACTIVE) - Sponsor Memo

2011-S1759 (ACTIVE) - 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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