senate Bill S3387A

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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Sponsored By

Current Bill Status Via A6945 - Passed Senate & Assembly


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

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Actions

view actions (10)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2017 returned to assembly
passed senate
3rd reading cal.2120
substituted for s3387a
Jun 21, 2017 substituted by a6945a
ordered to third reading cal.2120
committee discharged and committed to rules
May 15, 2017 print number 3387a
amend and recommit to investigations and government operations
Jan 23, 2017 referred to investigations and government operations

Co-Sponsors

view additional co-sponsors

S3387 - Details

See Assembly Version of this Bill:
A6945A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
S6556A, A8706A

S3387 - 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.

S3387 - Sponsor Memo

S3387 - Bill Text download pdf

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

                                  3387

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 23, 2017
                               ___________

Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, KENNEDY,
  LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE, SERINO -- read  twice  and
  ordered  printed, and when printed to be committed to the Committee on
  Investigations and Government Operations

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00282-01-7

Co-Sponsors

view additional co-sponsors

S3387A (ACTIVE) - Details

See Assembly Version of this Bill:
A6945A
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
S6556A, A8706A

S3387A (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.

S3387A (ACTIVE) - Sponsor Memo

S3387A (ACTIVE) - Bill Text download pdf

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

                                 3387--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 23, 2017
                               ___________

Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, HELMING,
  KENNEDY, LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE,  SERINO  --  read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and  Government  Operations  --  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.
                                                           LBD00282-03-7