assembly Bill A11203

Vetoed By Governor
2017-2018 Legislative Session

Relates to clarifying alcoholic beverage tastings sales tax exemptions

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor


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

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Actions

view actions (15)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 28, 2018 tabled
vetoed memo.350
Dec 17, 2018 delivered to governor
Jun 20, 2018 returned to assembly
passed senate
3rd reading cal.2077
substituted for s9040
Jun 19, 2018 referred to rules
delivered to senate
passed assembly
Jun 18, 2018 ordered to third reading rules cal.294
rules report cal.294
reported
reported referred to rules
Jun 14, 2018 referred to ways and means

Co-Sponsors

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A11203 (ACTIVE) - Details

See Senate Version of this Bill:
S9040
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

A11203 (ACTIVE) - Summary

Relates to clarifying alcoholic beverage tastings sales tax exemptions; establishes requirements for such tastings including number of samples offered.

A11203 (ACTIVE) - Bill Text download pdf


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

                                  11203

                          I N  A S S E M B L Y

                              June 14, 2018
                               ___________

Introduced  by  COMMITTEE  ON  RULES -- (at request of M. of A. Lupardo,
  Brindisi, Woerner, Skoufis, Barrett, Fahy, McDonald) -- read once  and
  referred to the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to clarifying alcoholic bever-
  age tastings sales tax exemptions

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

  Section  1. Paragraph 33 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 418 of the laws of 2017, is amended  to  read
as follows:
  (33)  (I)  Wine  [or wine product], WINE PRODUCTS, beer [or beer prod-
uct], cider [or cider product], liquor  [or  liquor  product],  and  the
kegs,  cans,  bottles, growlers, corks, caps, and labels used to package
such alcoholic BEVERAGE product, furnished by the HOLDER OR THE official
agent of a farm winery, winery, brewery,  MICRO-BREWERY,  farm  brewery,
cider  producer, farm cidery, [distillery,] farm distillery, wholesaler,
or importer LICENSEE at a wine, beer, cider or liquor  tasting  held  AT
THE  PREMISES OF SUCH LICENSEE in accordance with the alcoholic beverage
control law AND SUBPARAGRAPH (II) OF THIS PARAGRAPH  to  a  customer  or
prospective  customer  who  consumes such wine, beer, cider or liquor at
such tasting.
  (II) (A) FOR A BEER TASTING, NO MORE THAN FIVE SAMPLES  OF  BEER,  NOT
EXCEEDING  FIVE  FLUID  OUNCES  EACH, MAY BE PROVIDED TO A PERSON IN ANY
CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT BEER THAN  ANY
OF THE OTHER SAMPLES;
  (B)  FOR  A  WINE  TASTING,  NO  MORE THAN SIX SAMPLES OF WINE OR WINE
PRODUCTS, NOT EXCEEDING THREE FLUID OUNCES EACH, MAY BE  PROVIDED  TO  A
PERSON  IN ANY CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT
WINE OR WINE PRODUCT THAN ANY OF THE OTHER SAMPLES;
  (C) FOR A CIDER TASTING, NO MORE  THAN  FIVE  SAMPLES  OF  CIDER,  NOT
EXCEEDING  FIVE  FLUID  OUNCES  EACH, MAY BE PROVIDED TO A PERSON IN ANY
CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT CIDER THAN ANY
OF THE OTHER SAMPLES;

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