Assembly Bill A9523

Signed By Governor
2011-2012 Legislative Session

Relates to farm winery and farm distillery sales tax information return filing requirements

download bill text pdf

Sponsored By

Archive: Last Bill Status - 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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2011-A9523 (ACTIVE) - Details

See Senate Version of this Bill:
S7019
Law Section:
Tax Law
Laws Affected:
Amd ยง1136, Tax L

2011-A9523 (ACTIVE) - Summary

Relates to farm winery and farm distillery sales tax information return filing requirements.

2011-A9523 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  9523

                          I N  A S S E M B L Y

                              March 8, 2012
                               ___________

Introduced by M. of A. FARRELL -- (at request of the Department of Agri-
  culture  and  Markets)  --  read once and referred to the Committee on
  Ways and Means

AN ACT to amend the tax law, in relation to farm winery and farm distil-
  lery sales tax information return filing requirements

  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.  A  PERSON  OPERATING  PURSUANT  TO A FARM WINERY
LICENSE AS PROVIDED IN SECTION SEVENTY-SIX-A OF THE  ALCOHOLIC  BEVERAGE
CONTROL LAW, OR A PERSON OPERATING PURSUANT TO A FARM DISTILLERY LICENSE
AS  PROVIDED IN SUBDIVISION TWO-C OF SECTION SIXTY-ONE OF SUCH LAW, OR A
PERSON OPERATING PURSUANT TO BOTH SUCH LICENSES, SHALL NOT BE SUBJECT TO
ANY OF THE REQUIREMENTS OF THIS SUBDIVISION.
  S 2. This act shall take effect immediately and shall apply to  annual
returns due on and after March 20, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14252-01-2

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