NY State Senate Bill S9040

senate Bill S9040

Vetoed By Governor

2017-2018 Legislative Session

Relates to clarifying alcoholic beverage tastings sales tax exemptions

download bill text pdf

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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Actions

view actions (10)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
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

Votes

S9040 (ACTIVE) - Details

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

S9040 (ACTIVE) - Summary

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

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.

Section 2 establishes the effective date.

 
JUSTIFICATION:

New York's tourism industry is a prime economic driver in many communi-
ties. Increasingly, destination craft breweries, wineries, cideries and
distilleries have become an essential part of that industry.

In recognition of this growing tourism sector, the legislature last year
amended New York's Tax law to exempt from sales tax tastings held by the
aforementioned craft alcoholic beverage makers, thereby encouraging
continued growth in such businesses, which contribute substantially to
their local communities. This bill provides the necessary clarity and
uniformity for effectuating the provisions of said law.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
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 transitional
provisions of sections 1106 and 1217 of this law.

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

                      [ ] 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.

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The New York State Senate

senate Bill S9040

Sponsored By

Archive: Last Bill Status Via A11203 - Vetoed by Governor

Your Voice

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Votes

Jun 20, 2018 - floor Vote

Floor Vote: Jun 20, 2018

Jun 20, 2018 - Rules committee Vote

Rules Committee Vote: Jun 20, 2018

S9040 (ACTIVE) - Details

S9040 (ACTIVE) - Summary

S9040 (ACTIVE) - Sponsor Memo

S9040 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S9040

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Sponsored By

Patrick M. Gallivan

Archive: Last Bill Status Via A11203 - Vetoed by Governor

Your Voice

Actions

Votes

Jun 20, 2018 - floor Vote

Floor Vote: Jun 20, 2018

Jun 20, 2018 - Rules committee Vote

Rules Committee Vote: Jun 20, 2018

S9040 (ACTIVE) - Details

S9040 (ACTIVE) - Summary

S9040 (ACTIVE) - Sponsor Memo

S9040 (ACTIVE) - Bill Text download pdf

Comments