Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2010 |
referred to ways and means |
Oct 21, 2009 |
print number 9107a |
Oct 21, 2009 |
amend (t) and recommit to ways and means |
Aug 17, 2009 |
referred to ways and means |
Assembly Bill A9107
2009-2010 Legislative Session
Sponsored By
THIELE
Archive: Last Bill Status - In Assembly Committee
- 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
Bill Amendments
2009-A9107 - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1136, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A1788
2009-A9107 - Sponsor Memo
BILL NUMBER:A9107 TITLE OF BILL: An act to amend the tax law, in relation to exempting wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to farm wineries PURPOSE OR GENERAL IDEA OF BILL: This bill exempts farm wineries from filing annual information returns regarding their transactions with sales tax vendors. SUMMARY OF SPECIFIC PROVISIONS: Amends Chapter 57 of the Laws of 2009 by adding language to exempt farm wineries from filing annual informa- tion returns regarding their transactions with sales tax vendors. JUSTIFICATION: The 2009-10 Revenue Budget Bill (Chapter 57 of the Laws of 2009), enacted various tax compliance initiatives. One of the initi- atives mandates the filing of annual information returns by certain third parties that do business with sales tax vendors. Information that needs to be reported include general information (such as vendor's name, phone number, etc) and more labor-intensive information, such as total monthly sales amounts to each vendor exclusive of total amounts for deposit and returns. In order to complete these information returns, valuable time and resources will be needed to compile and submit it on time (the first due date is September 20th). Such third parties mandated to file the information returns are alcohol-
2009-A9107 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9107 2009-2010 Regular Sessions I N A S S E M B L Y August 17, 2009 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to farm wineries THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law, as added by section 1 of subpart G of part V-1 of chapter 57 of the laws of 2009, is amended to read as follows: (C) Every wholesaler, as defined by section three of the alcoholic beverage control law, if it has made a sale of an alcoholic beverage, as defined by section four hundred twenty of this chapter, without collect- ing sales or use tax during the period covered by the return, except (i) a sale to a person that has furnished an exempt organization certificate to the wholesaler for that sale; [or] (ii) a sale to another wholesaler whose license under the alcoholic beverage control law does not allow it to make retail sales of the alcoholic beverage; OR (III) A SALE TO A FARM WINERY AS DEFINED UNDER SECTION THREE OF THE ALCOHOLIC BEVERAGE CONTROL LAW. For each vendor, operator, or recipient to whom the whole- saler has made a sale without collecting sales or compensating use tax, the return must include the total value of those sales made during the period covered by the return (excepting the sales described in clauses (i) [and], (ii) AND (III) of this subparagraph) and the vendor's, opera- tor's or recipient's state liquor authority license number, along with the information required by paragraph two of this subdivision. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14576-02-9
2009-A9107A (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1136, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A1788
2009-A9107A (ACTIVE) - Sponsor Memo
BILL NUMBER:A9107A TITLE OF BILL: An act to amend the tax law, in relation to exempting wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries PURPOSE OR GENERAL IDEA OF BILL: This bill exempts farm wineries from filing annual information returns regarding their transactions with sales tax vendors. SUMMARY OF SPECIFIC PROVISIONS: Amends Chapter 57 of the Laws of 2009 by adding language to exempt farm wineries from filing annual information returns regarding their trans- actions with sales tax vendors. JUSTIFICATION: The 2009-10 Revenue Budget Bill (Chapter 57 of the Laws of 2009), enacted various tax compliance initiatives. One of the initiatives mandates the filing of annual information returns by certain third parties that do business with sales tax vendors. Information that needs to be reported include general information (such as vendor's name, phone number, etc) and more labor-intensive information, such as total monthly sales amounts to each vendor exclusive of total amounts for deposit and returns. In order to complete these information returns, valuable time and resources will be needed to compile and submit it on time (the first
2009-A9107A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9107--A 2009-2010 Regular Sessions I N A S S E M B L Y August 17, 2009 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to exempting wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law, as added by section 1 of subpart G of part V-1 of chapter 57 of the laws of 2009, is amended to read as follows: (C) Every wholesaler, as defined by section three of the alcoholic beverage control law, if it has made a sale of an alcoholic beverage, as defined by section four hundred twenty of this chapter, without collect- ing sales or use tax during the period covered by the return, except (i) a sale to a person that has furnished an exempt organization certificate to the wholesaler for that sale; or (ii) a sale to another wholesaler whose license under the alcoholic beverage control law does not allow it to make retail sales of the alcoholic beverage. For each vendor, opera- tor, or recipient to whom the wholesaler has made a sale without collecting sales or compensating use tax, the return must include the total value of those sales made during the period covered by the return (excepting the sales described in clauses (i) and (ii) of this subpara- graph) and the vendor's, operator's or recipient's state liquor authori- ty license number, along with the information required by paragraph two of this subdivision. THE PROVISIONS OF THIS SUBPARAGRAPH SHALL NOT APPLY TO A FARM WINERY AS DEFINED IN SECTION THREE OF THE ALCOHOLIC BEVERAGE CONTROL LAW. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14576-04-9
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