senate Bill S5268A

2013-2014 Legislative Session

Exempts certain wineries from the requirement to file annual information returns

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


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

do you support this bill?

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

Votes

view votes

Apr 29, 2014 - Investigations and Government Operations committee Vote

S5268
7
1
committee
7
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 29, 2014

nay (1)
aye wr (1)

May 30, 2013 - Investigations and Government Operations committee Vote

S5268
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Committee Vote: May 30, 2013

aye wr (1)
excused (1)

Bill Amendments

Original
A (Active)
Original
A (Active)

S5268 - Bill Details

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

S5268 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S5268

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain wineries from the requirement to file annual information
returns

PURPOSE: This bill exempts non-farm wineries who produce less than
150,000 gallons annually from filing annual information returns
regarding their transactions with sales tax vendors

SUMMARY OF PROVISIONS: Amends chapter 108 of the Laws of 2012 by
adding language to exempt limited production wineries from filing
annual information returns regarding their transactions with sales tax
vendors

JUSTIFICATION: The 2009-10 Revenue Budget Bill (Chapter 57 of the
Laws of 2009) enacted various tax compliance initiatives. One of the
initiatives mandates the filing of annual information returns by
certain third parties that do business with sales tax vendors.
Information that needs to be reported include general information
(such as vendor's name, phone number etc) and more labor intensive
information, such as total monthly sales amounts to each vendor
exclusive of total amounts for deposit and returns. In order to
complete these information returns, valuable time and resources will
be needed to compile and submit it on time. In 2012, farm wineries
were exempted from this requirement but non-farm wineries are still
burdened by this section of law,. This bill would give small non-farm
wineries the same exemption from filing.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: Immediately.

view full 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

S. 5268                             2                            A. 7397

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 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 subdi-
vision.
  S 2. This act shall take effect immediately.

S5268A (ACTIVE) - Bill Details

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

S5268A (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S5268A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain wineries from the requirement to file annual information
returns

PURPOSE:

This bill exempts non-farm wineries who produce less than 150,000
gallons annually from filing annual information returns regarding
their transactions with sales tax vendors.

SUMMARY OF PROVISIONS:

Amends chapter 108 of the Laws of 2012 by adding language to exempt
limited production wineries from filing annual information returns
regarding their transactions with sales tax vendors.

JUSTIFICATION:

The 2009-10 Revenue Budget Bill (Chapter 57 of the Laws of 2009)
enacted various tax compliance initiatives. One of the initiatives
mandates the filing of annual information returns by certain third
parties that do business with sales tax vendors. Information that
needs to be reported include general information (such as vendor's
name, phone number etc) and more labor intensive information, such as
total monthly sales amounts to each vendor exclusive of total amounts
for deposit and returns. In order to complete these information
returns, valuable time and resources will be needed to compile and
submit it on time. In 2012, farm wineries were exempted from this
requirement but non- farm wineries are still burdened by this section
of law. This bill would give small non-farm wineries the same
exemption from filing.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

Immediately.

view full 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.
                                                           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.

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.