|
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 |
Senate Bill S5268A
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Assembly 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
Actions
Votes
Bill Amendments
2013-S5268 - Details
2013-S5268 - 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
2013-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
2013-S5268A (ACTIVE) - Details
2013-S5268A (ACTIVE) - 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
2013-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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