S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5268--A A. 7397--A
Cal. No. 432
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
May 15, 2013
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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 -- recommitted to the Committee on
Investigations and Government Operations in accordance with Senate
Rule 6, sec. 8 -- reported favorably from said committee, ordered to
first and second report, ordered to a third reading, amended and
ordered reprinted, retaining its place in the order of third reading
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Ways and Means -- recommitted to the Committee on
Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to exempting certain wineries
from the requirement to file annual information returns
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 amended by chapter 384 of the laws of
2013, 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10618-03-4
S. 5268--A 2 A. 7397--A
(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 WINERY LICENSE AS
PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC BEVERAGE CONTROL LAW
AND WHOSE WINERY MANUFACTURES LESS THAN ONE HUNDRED FIFTY THOUSAND
FINISHED GALLONS OF WINE ANNUALLY, 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 a farm cidery
license as provided in section fifty-eight-c of the alcoholic beverage
control law, or a person operating pursuant to a farm brewery license as
provided in section fifty-one-a of the alcoholic beverage control law,
or a person operating pursuant to any combination of such licenses,
shall not be subject to any of the requirements of this subdivision.
S 2. This act shall take effect immediately.