assembly Bill A6945

Signed By Governor
2017-2018 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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Current Bill Status - 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 (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 29, 2017 approval memo.31
signed chap.418
Nov 17, 2017 delivered to governor
Jun 21, 2017 returned to assembly
passed senate
3rd reading cal.2120
substituted for s3387a
Jun 15, 2017 referred to rules
delivered to senate
passed assembly
ordered to third reading rules cal.338
rules report cal.338
reported
Jun 12, 2017 reported referred to rules
May 15, 2017 print number 6945a
May 15, 2017 amend and recommit to ways and means
Mar 24, 2017 referred to ways and means

Co-Sponsors

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Multi-Sponsors

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A6945 - Details

See Senate Version of this Bill:
S3387
Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
A8706A, S6556A

A6945 - 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.

A6945 - Bill Text download pdf

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

                                  6945

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             March 24, 2017
                               ___________

Introduced  by  M.  of A. LUPARDO, 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  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  7  of  part  V of chapter 60 of the laws of 2016, is amended to
read as follows:
  [(13)] (14) In respect to the use of the following items at a  tasting
held  by  a  licensed producer of alcoholic beverages in accordance with
the alcoholic beverage control law: (i) the alcoholic beverage or bever-
ages 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.
                                                           LBD00282-01-7

Co-Sponsors

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Multi-Sponsors

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A6945A (ACTIVE) - Details

See Senate Version of this Bill:
S3387
Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
A8706A, S6556A

A6945A (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.

A6945A (ACTIVE) - Bill Text download pdf

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

                                 6945--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                             March 24, 2017
                               ___________

Introduced  by M. of A. LUPARDO, KOLB, JONES, WOERNER, McDONALD, HUNTER,
  ZEBROWSKI, PEOPLES-STOKES, BICHOTTE, SKOUFIS,  MOYA,  D'URSO,  CAHILL,
  LAVINE,  GUNTHER,  BARRETT, JENNE, GLICK, CRESPO, BLANKENBUSH, WALTER,
  LUPINACCI, MONTESANO, PALMESANO, CROUCH,  DiPIETRO,  RA,  RAIA,  GRAF,
  BRABENEC,  GIGLIO, MURRAY, PALUMBO, HARRIS -- Multi-Sponsored by -- M.
  of A.  ABBATE, BARCLAY, COOK, GALEF, HAWLEY, MAGEE, McLAUGHLIN, SIMON,
  THIELE, WALSH, WRIGHT -- read once and referred to  the  Committee  on
  Ways   and  Means  --  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.  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.
  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.

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