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

Current Bill Status - Signed by Governor


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 20, 2019 approval memo.69
signed chap.722
Dec 17, 2019 delivered to governor
Jun 19, 2019 returned to assembly
passed senate
3rd reading cal.1708
substituted for s6289a
Jun 18, 2019 referred to rules
delivered to senate
passed assembly
Jun 17, 2019 ordered to third reading rules cal.411
rules report cal.411
reported
Jun 14, 2019 reported referred to rules
Jun 07, 2019 print number 7947a
Jun 07, 2019 amend and recommit to ways and means
May 29, 2019 referred to ways and means

Multi-Sponsors

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

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.

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

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

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.

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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