Senate Bill S6289

Signed By Governor
2019-2020 Legislative Session

Exempts beer tastings from retail sales and compensating use taxes

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Sponsored By

Archive: Last Bill Status Via A7947 - 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

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Bill Amendments

2019-S6289 - Details

Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

2019-S6289 - Summary

Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.

2019-S6289 - Sponsor Memo

2019-S6289 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6289
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               June 3, 2019
                                ___________
 
 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  33 of subdivision a of section 1115 of the tax
 law, as amended by chapter 418 of the laws of 2017, 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.
   § 2. Subdivision 3-a of section 51 of the alcoholic  beverage  control
 law,  as added by chapter 431 of the laws of 2014, is amended to read as
 follows:
   3-a. A licensed brewer may at the licensed premises  conduct  tastings
 of,  and sell at retail for consumption on or off the licensed premises,
 any beer manufactured by the licensee or  any  New  York  state  labeled
 beer. FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE
 TAXES PROVIDED FOR IN PARAGRAPH THIRTY-THREE OF SUBDIVISION A OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THE TAX LAW, A BEER TASTING SHALL MEAN NO MORE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2019-S6289A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L; amd §§51 & 51-a, ABC L

2019-S6289A (ACTIVE) - Summary

Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.

2019-S6289A (ACTIVE) - Sponsor Memo

2019-S6289A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6289--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               June 3, 2019
                                ___________
 
 Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
   printed to be  committed  to  the  Committee  on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 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 33 of subdivision a of section 1115  of  the  tax
 law,  as  amended by chapter 418 of the laws of 2017, 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.
   §  2.  Subdivision 3-a of section 51 of the alcoholic beverage control
 law, as added by chapter 431 of the laws of 2014, is amended to read  as
 follows:
   3-a.  A  licensed brewer may at the licensed premises conduct tastings
 of, and sell at retail for consumption on or off the licensed  premises,
 any  beer  manufactured  by  the  licensee or any New York state labeled
 beer. FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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