senate Bill S5268A

2013-2014 Legislative Session

Exempts certain wineries from the requirement to file annual information returns

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Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 03, 2014 referred to ways and means
delivered to assembly
passed senate
May 19, 2014 amended on third reading 5268a
May 05, 2014 advanced to third reading
Apr 30, 2014 2nd report cal.
Apr 29, 2014 1st report cal.432
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 05, 2013 referred to ways and means
delivered to assembly
passed senate
Jun 04, 2013 advanced to third reading
Jun 03, 2013 2nd report cal.
May 30, 2013 1st report cal.842
May 15, 2013 referred to investigations and government operations

S5268 - Details

See Assembly Version of this Bill:
A7397A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1136, Tax L

S5268 - Summary

Exempts certain wineries from the requirement to file annual information returns.

S5268 - Sponsor Memo

S5268 - Bill Text download pdf

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

    S. 5268                                                  A. 7397

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 15, 2013
                               ___________

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 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 108 of  the  laws  of
2012, 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 WINERY LICENSE AS
PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC  BEVERAGE  CONTROL  LAW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10618-02-3

S5268A (ACTIVE) - Details

See Assembly Version of this Bill:
A7397A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1136, Tax L

S5268A (ACTIVE) - Summary

Exempts certain wineries from the requirement to file annual information returns.

S5268A (ACTIVE) - Sponsor Memo

S5268A (ACTIVE) - Bill Text download pdf

                    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
                               ___________

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.

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