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 |
Senate Bill S7162
Signed By Governor2019-2020 Legislative Session
Sponsored By
(D, WF) 48th Senate District
Archive: Last Bill Status Via A8956 - 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
Actions
Votes
2019-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)
2019-S7162 (ACTIVE) - Sponsor Memo
BILL NUMBER: S7162 SPONSOR: MAY TITLE OF BILL: 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 PURPOSE: This is a chapter amendment that makes changes to provisions of L.2019, c.722. SUMMARY OF PROVISIONS: This legislation amends the underlying chapter by removing the changes made to the Alcohol Beverage Control Law and instead placing the sales tax exemption in the Tax Law. The first sale made for in premises consumption by a brewery or farm brewery to a customer of up to four four-ounce servings of beer in a flight, each serving constituting a
2019-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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