Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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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 20, 2018 | substituted by a11203 ordered to third reading cal.2077 |
Jun 14, 2018 | referred to rules |
senate Bill S9040
Vetoed By Governor2017-2018 Legislative Session
Sponsored By
Patrick M. Gallivan
(R, C, IP, RFM) 59th Senate District
Archive: Last Bill Status Via A11203 - Vetoed by Governor
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Vetoed by Governor
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S9040 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A11203
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
S9040 (ACTIVE) - Sponsor Memo
BILL NUMBER: S9040 SPONSOR: GALLIVAN TITLE OF BILL: An act to amend the tax law, in relation to clarifying alcoholic beverage tastings sales tax exemptions PURPOSE OR GENERAL IDEA OF BILL: The bill establishes uniform standards related to the sample amount and size of consumer tastings of New York manufactured beer, wine, cider and liquor within the section of tax law that provides for the exemption of sales tax for such tastings, as well as authorizes craft alcoholic beverage makers to charge for said tastings. SUMMARY OF SPECIFIC PROVISIONS: Section one amends paragraph 33 of subdivision (a)of section 1115 of the tax law that governs exemption from sales and use taxes by specifying the amount of tasting samples as well as the size of each sample provided by licensed craft alcoholic beverage makers that can be claimed as being exempt from sales taxes. Makes additional necessary amendments.
S9040 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9040 I N S E N A T E June 14, 2018 ___________ Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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; (D) FOR A LIQUOR TASTING, NO MORE THAN THREE SAMPLES OF LIQUOR, NOT EXCEEDING ONE-QUARTER FLUID OUNCE EACH, MAY BE PROVIDED TO A PERSON IN EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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