senate Bill S9040

2017-2018 Legislative Session

Relates to clarifying alcoholic beverage tastings sales tax exemptions

download bill text pdf

Sponsored By

Current Bill Status Via - Passed Senate & Assembly


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
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

S9040 - Details

See Assembly Version of this Bill:
A11203
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

S9040 - Summary

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

S9040 - Sponsor Memo

S9040 - 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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. 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.