Assembly Bill A7947A

Signed By Governor
2019-2020 Legislative Session

Exempts beer tastings from retail sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - 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

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Bill Amendments

multi-Sponsors

2019-A7947 - Details

See Senate Version of this Bill:
S6289
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

2019-A7947 - Summary

Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.

2019-A7947 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7947
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 29, 2019
                                ___________
 
 Introduced  by M. of A. LUPARDO -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law and the alcoholic beverage control  law,  in
   relation  to  exempting  certain  beer  tastings from retail sales and
   compensating use taxes
 
   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)  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  alcoholic  product,
 furnished by the official agent of a farm winery, winery, brewery,  farm
 brewery,  cider  producer,  farm  cidery,  distillery,  farm distillery,
 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 tasting.  FOR PURPOSES OF THIS PARAGRAPH, A BEER TASTING SHALL MEET
 THE DEFINITION SET FORTH IN SUBDIVISION THREE-A OF SECTION FIFTY-ONE  OF
 THE  ALCOHOLIC  BEVERAGE CONTROL LAW OR PARAGRAPH (F) OF SUBDIVISION TWO
 OF SECTION FIFTY-ONE-A OF SUCH LAW.
   § 2. Subdivision 3-a of section 51 of the alcoholic  beverage  control
 law,  as added by chapter 431 of the laws of 2014, is amended to read as
 follows:
   3-a. A licensed brewer may at the licensed premises  conduct  tastings
 of,  and sell at retail for consumption on or off the licensed premises,
 any beer manufactured by the licensee or  any  New  York  state  labeled
 beer. FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE
 TAXES PROVIDED FOR IN PARAGRAPH THIRTY-THREE OF SUBDIVISION A OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THE TAX LAW, A BEER TASTING SHALL MEAN NO MORE

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

multi-Sponsors

2019-A7947A (ACTIVE) - Details

See Senate Version of this Bill:
S6289
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

2019-A7947A (ACTIVE) - Summary

Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.

2019-A7947A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7947--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 29, 2019
                                ___________
 
 Introduced  by  M. of A. LUPARDO -- Multi-Sponsored by -- M. of A. SIMON
   -- read once and referred to  the  Committee  on  Ways  and  Means  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law and the alcoholic beverage control  law,  in
   relation  to  exempting  certain  beer  tastings from retail sales and
   compensating use taxes
 
   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)  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  alcoholic  product,
 furnished by the official agent of a farm winery, winery, brewery,  farm
 brewery,  cider  producer,  farm  cidery,  distillery,  farm distillery,
 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 tasting.  FOR PURPOSES OF THIS PARAGRAPH, A BEER TASTING SHALL MEET
 THE DEFINITION SET FORTH IN SUBDIVISION THREE-A OF SECTION FIFTY-ONE  OF
 THE  ALCOHOLIC  BEVERAGE CONTROL LAW OR PARAGRAPH (F) OF SUBDIVISION TWO
 OF SECTION FIFTY-ONE-A OF SUCH LAW.
   § 2. Subdivision 3-a of section 51 of the alcoholic  beverage  control
 law,  as added by chapter 431 of the laws of 2014, is amended to read as
 follows:
   3-a. A licensed brewer may at the licensed premises  conduct  tastings
 of,  and sell at retail for consumption on or off the licensed premises,
 any beer manufactured by the licensee or  any  New  York  state  labeled
 beer. FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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