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 21, 2017 |
substituted by a6945a ordered to third reading cal.2120 committee discharged and committed to rules |
May 15, 2017 |
print number 3387a |
May 15, 2017 |
amend and recommit to investigations and government operations |
Jan 23, 2017 |
referred to investigations and government operations |
Senate Bill S3387
Signed By Governor2017-2018 Legislative Session
Sponsored By
(R, C) 60th Senate District
Archive: Last Bill Status Via A6945 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP, RFM) Senate District
(R) Senate District
(R) Senate District
(R, C, IP) Senate District
2017-S3387 - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1118 & 1115, Tax L
- Versions Introduced in 2015-2016 Legislative Session:
-
S6556
2017-S3387 - Sponsor Memo
BILL NUMBER: S3387 TITLE OF BILL : 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 PURPOSE : This legislation would amend the tax law to provide wine, beer, cider, and liquor tastings by a licensed producer to be exempt from the sales and compensating use tax. SUMMARY OF PROVISIONS : Section 1. Amends subdivision 14 of section 1118 of the tax law, to include any charge for beer, cider, or liquor tastings to be use tax exempt. Section 2. Amends paragraph 33 of subdivision (a) Section 1115 of the Tax Law, to include any charge for beer, cider, or liquor tastings to be sales tax exempt. Section 3. Provides the effective date.
2017-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. § 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
(D) 15th Senate District
(R, C, IP, RFM) Senate District
(D) Senate District
(R) Senate District
2017-S3387A (ACTIVE) - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1118 & 1115, Tax L
- Versions Introduced in 2015-2016 Legislative Session:
-
S6556
2017-S3387A (ACTIVE) - Sponsor Memo
BILL NUMBER: S3387A TITLE OF BILL : 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 PURPOSE : This legislation amends the tax law to exempt beer, cider, and liquor tastings from sales and use taxes. SUMMARY OF PROVISIONS : Section 1. Amends paragraph 33 of subdivision (a) Section 1115 of the Tax Law, to include any charge for beer, cider, or liquor tastings to be exempt from sales and use taxes. Section 2. Provides the effective date. JUSTIFICATION : Currently, any wine, beer, cider or liquor tasting that is provided free of charge is exempt from the imposition of State sales and use
2017-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. § 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
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.