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Senate Bill S4595

2025-2026 Legislative Session

Establishes an excise tax on alcoholic beverages

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S4595 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§424 & 435, Tax L

2025-S4595 (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-S4595 (ACTIVE) - Sponsor Memo

2025-S4595 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4595
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2025
                                ___________
 
 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
 
   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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