Assembly Bill A8956

Signed By Governor
2019-2020 Legislative Session

Relates to exempting certain 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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2019-A8956 (ACTIVE) - Details

See Senate Version of this Bill:
S7162
Law Section:
Tax Law
Laws Affected:
Amd §§1105 & 1115, Tax L; amd §§51 & 51-a, ABC L (as proposed in S.6289-A & A.7947-A)

2019-A8956 (ACTIVE) - Summary

Exempts certain beer tastings from retail sales and compensating use taxes.

2019-A8956 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8956
 
                           I N  A S S E M B L Y
 
                              January 6, 2020
                                ___________
 
 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  (ii) of subdivision (d) of section 1105 of the
 tax law is amended by adding a new subparagraph (C) to read as follows:
   (C) SALES BY A BREWERY LICENSED UNDER SECTION FIFTY-ONE OF  THE  ALCO-
 HOLIC  BEVERAGE  CONTROL  LAW,  OR A FARM BREWERY LICENSED UNDER SECTION
 FIFTY-ONE-A OF SUCH LAW, OF NO  MORE  THAN  FOUR  SAMPLES  OF  BEER  NOT
 EXCEEDING  FOUR  FLUID OUNCES EACH, AND EACH SAMPLE SHALL BE A DIFFERENT
 BEER THAN THE OTHERS. ONLY  A  CUSTOMER'S  FIRST  PURCHASE  DURING  EACH
 CALENDAR DAY AT EACH LICENSED ENTITY SHALL BE EXEMPT UNDER THIS SUBPARA-
 GRAPH.
   §  2.  Paragraph 33 of subdivision (a) of section 1115 of the tax law,
 as amended by a chapter of the laws of 2019 amending the tax law and the
 alcoholic beverage control law relating to exempting certain beer  tast-
 ings from retail sales and compensating use taxes, as proposed in legis-
 lative  bills  numbers  S.6289-A  and  A.7947-A,  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.]
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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