S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9288
 
                             I N  S E N A T E
 
                                May 9, 2024
                                ___________
 
 Introduced by Sen. FERNANDEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN  ACT  to amend the tax law, in relation to establishing an excise tax
   on alcoholic beverages sold for off-premises consumption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  The  tax  law is amended by adding a new section 424-a to
 read as follows:
   § 424-A. EXCISE TAX  ON  ALCOHOLIC  BEVERAGES  SOLD  FOR  OFF-PREMISES
 CONSUMPTION.  1. (A) THERE IS HEREBY LEVIED AND IMPOSED AN EXCISE TAX ON
 THE RETAIL SALE OF ALCOHOLIC BEVERAGES FOR OFF-PREMISES CONSUMPTION AT A
 RATE OF FIVE PERCENT.
   (B) THE TAX RATE SET FORTH IN THIS SECTION SHALL BE REVIEWED  ANNUALLY
 AND  ADJUSTED  PERIODICALLY  BY THE COMMISSIONER AS NEEDED TO MAINTAIN A
 CONSISTENT EFFECT RELATIVE TO INFLATION.
   2. ALL TAXES, INTEREST AND PENALTIES  COLLECTED  OR  RECEIVED  BY  THE
 COMMISSIONER  UNDER  THIS  SECTION  SHALL  BE  DEPOSITED AND DISPOSED OF
 PURSUANT TO THE PROVISIONS OF SECTION ONE HUNDRED SEVENTY-ONE-A OF  THIS
 CHAPTER,  PROVIDED THAT AN AMOUNT EQUAL TO ONE HUNDRED PERCENT COLLECTED
 UNDER THIS SECTION LESS ANY AMOUNT DETERMINED BY THE COMMISSIONER TO  BE
 RESERVED  BY THE COMPTROLLER FOR REFUNDS OR REIMBURSEMENTS SHALL BE PAID
 BY THE COMPTROLLER TO THE CREDIT OF THE NEW YORK  STATE  DRUG  TREATMENT
 AND PUBLIC EDUCATION FUND CREATED IN SECTION NINETY-NINE-JJ OF THE STATE
 FINANCE LAW.
   3. THE TAX IMPOSED BY THIS SECTION SHALL BE ADMINISTERED AND COLLECTED
 IN A LIKE MANNER AS THE TAXES IMPOSED UNDER ARTICLE TWENTY-EIGHT OF THIS
 CHAPTER, AND THE DEFINITIONS AND THE PROVISIONS APPLICABLE TO THE ADMIN-
 ISTRATION,  COLLECTION,  DETERMINATION,  ENFORCEMENT, AND DISPOSITION OF
 THE TAXES IMPOSED BY ARTICLE TWENTY-EIGHT OF THIS CHAPTER SHALL APPLY TO
 THE TAX IMPOSED BY THIS SECTION INSOFAR AS SUCH PROVISIONS CAN  BE  MADE
 APPLICABLE  TO  SUCH  TAX WITH THE LIMITATIONS SET FORTH HEREIN AND SUCH
 MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT SUCH  PROVISIONS  TO
 THE  TAX  IMPOSED.  SUCH  PROVISIONS SHALL APPLY WITH THE SAME FORCE AND
 EFFECT AS IF THE LANGUAGE OF SUCH PROVISIONS HAD BEEN SET FORTH IN  FULL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15427-01-4
 S. 9288                             2
 
 IN  THIS  SECTION  AND HAD BEEN EXPRESSLY REFERRED TO THE TAX IMPOSED BY
 THIS SECTION EXCEPT TO THE EXTENT THAT ANY OF SUCH PROVISIONS IS  EITHER
 INCONSISTENT WITH OR IS NOT RELEVANT TO THIS SECTION.
   §  2.  This  act  shall  take effect on the first day of the quarterly
 sales tax period, as set forth in subdivision (b) of section 1136 of the
 tax law, next succeeding the ninetieth day after it shall have become  a
 law,  and  shall  apply  in  accordance with the applicable transitional
 provisions of section 1106 of the tax law.