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Assembly Bill A9318

2025-2026 Legislative Session

Establishes an excise tax on alcoholic beverages

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Current Bill Status - In Assembly Committee

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2025-A9318 (ACTIVE) - Details

See Senate Version of this Bill:
S4595
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§424 & 435, Tax L

2025-A9318 (ACTIVE) - Summary

Establishes an excise tax on alcoholic beverages to be imposed on persons who sell alcoholic beverages on the premises or off the premises at retail; directs revenue from such tax to be deposited into the New York state drug treatment and public education fund.

2025-A9318 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9318
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             December 10, 2025
                                ___________
 
 Introduced  by  M.  of  A.  LEVENBERG  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing an  excise  tax
   on alcoholic beverages
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 424 of the tax law  is  amended  by  adding  a  new
 subdivision 1-a to read as follows:
   1-A.  IN  ADDITION  TO  ANY OTHER TAX IMPOSED BY THIS CHAPTER OR OTHER
 LAW, THERE IS HEREBY IMPOSED A TAX OF FIVE PERCENT OF THE AMOUNT CHARGED
 FOR THE SALE OR TRANSFER OF ALCOHOLIC BEVERAGES TO A RETAIL CUSTOMER  BY
 A  PERSON  WHO  SELLS ALCOHOLIC BEVERAGES FOR ON THE PREMISES OR OFF THE
 PREMISES AT RETAIL. THIS TAX IS IMPOSED ON THE PERSON WHO SELLS ALCOHOL-
 IC BEVERAGES ON THE PREMISES OR OFF THE PREMISES  AT  RETAIL  AND  SHALL
 ACCRUE AT THE TIME OF SUCH SALE OR TRANSFER.
   § 2. Section 435 of the tax law, as added by chapter 69 of the laws of
 1978, is amended to read as follows:
   §  435. Deposit and disposition of revenue. 1. All taxes, interest and
 penalties collected or received by the tax commission  under  the  taxes
 imposed  by  this article, EXCEPT AS PROVIDED IN SUBDIVISION TWO OF THIS
 SECTION, shall be deposited and disposed of pursuant to  the  provisions
 of section one hundred seventy-one-a of this chapter.
   2.  ALL  TAXES,  INTEREST  AND  PENALTIES COLLECTED OR RECEIVED BY THE
 COMMISSIONER UNDER THE TAXES IMPOSED BY  SUBDIVISION  ONE-A  OF  SECTION
 FOUR  HUNDRED  TWENTY-FOUR OF THIS ARTICLE 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 NEW YORK STATE
 DRUG TREATMENT AND PUBLIC EDUCATION FUND  CREATED  PURSUANT  TO  SECTION
 NINETY-NINE-JJ OF THE STATE FINANCE LAW.
   § 3. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09240-01-5

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