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 |
Senate Bill S7019
Signed By Governor2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A9523 - Signed by Governor
- 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
Actions
Votes
co-Sponsors
(R) Senate District
(D) Senate District
(R, C) 60th Senate District
(R, C) 58th Senate District
2011-S7019 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9523
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1136, Tax L
2011-S7019 (ACTIVE) - Sponsor Memo
BILL NUMBER:S7019 TITLE OF BILL: An act to amend the tax law, in relation to farm winery and farm distillery sales tax information return filing requirements PURPOSE OF THE BILL: The bill would exclude licensed farm wineries and farm distilleries from the sales tax information return filing requirements imposed by Tax Law § 1136 (i). SUMMARY OF PROVISIONS: Section 1 of the bill would amend Tax Law § 1136 (i) to exclude persons operating pursuant to a farm winery license or a farm distillery license issued by the State Liquor Authority ("SLA"), or pursuant to both such licenses, from the obligation to file the annual information return required by that subdivision. Section 2 of the bill provides for an immediate effective date and applies the law to annual returns due on and after March 20, 2012.
2011-S7019 (ACTIVE) - 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
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