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
              

                       [ ] is old law to be omitted.
                                                            LBD16288-03-8

 S. 9040                             2
 
 ANY  CALENDAR  DAY  AND  EACH SUCH SAMPLE SHALL BE OF A DIFFERENT LIQUOR
 THAN ANY OF THE OTHER SAMPLES;
   (E)  SUCH LICENSEE MAY CHARGE THE CONSUMER FOR A TASTING AUTHORIZED BY
 THIS PARAGRAPH;
   (F) ANY LIABILITY STEMMING FROM A RIGHT OF  ACTION  RESULTING  FROM  A
 TASTING  AUTHORIZED  BY  THIS  PARAGRAPH  AND  IN  ACCORDANCE  WITH  THE
 PROVISIONS OF SECTIONS 11-100 AND 11-101 OF THE GENERAL OBLIGATIONS  LAW
 SHALL ACCRUE TO THE LICENSEE;
   (G)  NO PERSON UNDER THE AGE OF TWENTY-ONE SHALL BE PERMITTED TO SERVE
 A SAMPLE OR HANDLE AN OPEN CONTAINER OF BEER, CIDER, DISTILLED LIQUOR OR
 WINE.
   § 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 30 days after the date this act shall have
 become a law, and shall apply in accordance with the applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.