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 Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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2017-A11203 (ACTIVE) - Details

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

2017-A11203 (ACTIVE) - Summary

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

2017-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.
              

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