senate Bill S7162

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

Current Bill Status Via A8956 - 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 (9)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 03, 2020 signed chap.7
Jan 30, 2020 delivered to governor
Jan 22, 2020 returned to assembly
passed senate
3rd reading cal.86
substituted for s7162
Jan 22, 2020 substituted by a8956
Jan 13, 2020 ordered to third reading cal.86
Jan 10, 2020 referred to rules

S7162 (ACTIVE) - Details

See Assembly Version of this Bill:
A8956
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)

S7162 (ACTIVE) - Summary

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

S7162 (ACTIVE) - Sponsor Memo

S7162 (ACTIVE) - Bill Text download pdf


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

                                  7162

                            I N  S E N A T E

                            January 10, 2020
                               ___________

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  (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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