senate Bill S6289A

2019-2020 Legislative Session

Exempts beer tastings from retail sales and compensating use taxes

download bill text pdf

Sponsored By

Current Bill Status Via A7947 - Passed Senate & Assembly


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

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Actions

view actions (9)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 19, 2019 returned to assembly
passed senate
3rd reading cal.1708
substituted for s6289a
Jun 19, 2019 substituted by a7947a
ordered to third reading cal.1708
Jun 10, 2019 print number 6289a
Jun 10, 2019 amend and recommit to rules
Jun 03, 2019 referred to rules

S6289 - Details

See Assembly Version of this Bill:
A7947
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

S6289 - 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.

S6289 - Sponsor Memo

S6289 - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6289

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              June 3, 2019
                               ___________

Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
  printed to be committed to the Committee on Rules

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.

S6289A (ACTIVE) - Details

See Assembly Version of this Bill:
A7947
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

S6289A (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.

S6289A (ACTIVE) - Sponsor Memo

S6289A (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6289--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              June 3, 2019
                               ___________

Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  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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