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Assembly Bill A8706A

2015-2016 Legislative Session

Relates to exemptions from the sales and compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

2015-A8706 - Details

See Senate Version of this Bill:
S6556
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A4387, A6945, S3387

2015-A8706 - Summary

Relates to exemptions from the compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery in accordance with the alcoholic beverage control law.

2015-A8706 - Bill Text download pdf 

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

                                  8706

                          I N  A S S E M B L Y

                            January 13, 2016
                               ___________

Introduced  by  M. of A. KOLB -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to exemptions from the  compen-
  sating  use tax for tastings held by a licensed brewery, farm brewery,
  cider producer, farm cidery, distillery or farm distillery in  accord-
  ance with the alcoholic beverage control law

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 13 of section 1118 of the tax law, as added  by
section  2  of  part  U of chapter 59 of the laws of 2015, is amended to
read as follows:
  [(13)] (14) In respect to the use of the following items at a  tasting
held  by  a licensed brewery, farm brewery, cider producer, farm cidery,
distillery or farm distillery in accordance with the alcoholic  beverage
control  law:  (i) the alcoholic beverage or beverages authorized by the
alcoholic beverage control law to be  furnished  [at  no  charge]  to  a
customer or prospective customer at such tasting for consumption at such
tasting;  and  (ii) bottles, corks, caps and labels used to package such
alcoholic beverages.
  S 2. This act shall take effect on the first  day  of  the  sales  tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax  law,  beginning  at least ninety days after the date this act shall
have become a law, and shall apply in  accordance  with  the  applicable
transitional provisions of sections 1106 and 1217 of the tax law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13509-01-6

co-Sponsors

multi-Sponsors

2015-A8706A (ACTIVE) - Details

See Senate Version of this Bill:
S6556
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2017-2018 Legislative Session:
A4387, A6945, S3387

2015-A8706A (ACTIVE) - Summary

Relates to exemptions from the compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery in accordance with the alcoholic beverage control law.

2015-A8706A (ACTIVE) - Bill Text download pdf 

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

                                 8706--A

                          I N  A S S E M B L Y

                            January 13, 2016
                               ___________

Introduced by M. of A. KOLB, HAWLEY, SALADINO, MONTESANO, OAKS, FINCH --
  read once and referred to the Committee on Ways and Means -- recommit-
  ted  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 exemptions from the sales
  and compensating use tax for tastings held by a licensed brewery, farm
  brewery, cider producer, farm cidery, distillery or farm distillery in
  accordance with the alcoholic beverage control law

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 13 of section 1118 of the tax law, as added by
section 2 of part U of chapter 59 of the laws of  2015,  is  amended  to
read as follows:
  [(13)]  (14) In respect to the use of the following items at a tasting
held by a licensed brewery, farm brewery, cider producer,  farm  cidery,
distillery  or farm distillery in accordance with the alcoholic beverage
control law: (i) the alcoholic beverage or beverages authorized  by  the
alcoholic  beverage  control  law  to  be  furnished [at no charge] to a
customer or prospective customer at such tasting for consumption at such
tasting; and (ii) bottles, corks, caps and labels used to  package  such
alcoholic beverages.
  S  2.  Paragraph 33 of subdivision (a) of section 1115 of the tax law,
as amended by section 1 of part U of chapter 59 of the laws of 2015,  is
amended to read as follows:
  (33)  Wine or wine product, BEER OR BEER PRODUCT, CIDER OR CIDER PROD-
UCT, LIQUOR OR LIQUOR PRODUCT, and the KEGS,  CANS,  bottles,  GROWLERS,
corks,  caps,  and  labels used to package such [wine or wine] ALCOHOLIC
product, furnished by the official agent of a farm winery, winery, BREW-
ERY, FARM BREWERY, CIDER PRODUCER, FARM CIDERY, DISTILLERY, FARM DISTIL-
LERY, wholesaler, or importer at a wine, BEER, CIDER OR  LIQUOR  tasting
held in accordance with the alcoholic beverage control law to a customer
or prospective customer who consumes such wine, BEER, CIDER OR LIQUOR at
such [wine] tasting.

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

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