senate Bill S4282

Signed By Governor
2015-2016 Legislative Session

Exempts brewers who produce less than 60,000 barrels of beer a year from the requirement to file annual information returns with the department of taxation and finance

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A7106 - Signed by Governor


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

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Actions

view actions (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 14, 2015 signed chap.229
Aug 03, 2015 delivered to governor
Jun 10, 2015 returned to assembly
passed senate
substituted for s4282
Jun 10, 2015 substituted by a7106
May 27, 2015 advanced to third reading
May 20, 2015 2nd report cal.
May 19, 2015 1st report cal.747
Mar 11, 2015 referred to investigations and government operations

Votes

view votes

May 19, 2015 - Investigations and Government Operations committee Vote

S4282
7
1
committee
7
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 19, 2015

nay (1)
aye wr (1)

Co-Sponsors

S4282 (ACTIVE) - Details

See Assembly Version of this Bill:
A7106
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L

S4282 (ACTIVE) - Summary

Exempts brewers who produce less than 60,000 barrels of beer a year from the requirement to file annual information returns with the department of taxation and finance.

S4282 (ACTIVE) - Sponsor Memo

S4282 (ACTIVE) - Bill Text download pdf

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

                                  4282

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 11, 2015
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law,  in  relation  to  exempting  brewers  that
  produce  less  than  sixty  thousand  barrels  of beer a year 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
(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 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09881-01-5

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