S T A T E   O F   N E W   Y O R K
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    S. 5268--A                                            A. 7397--A
    Cal. No. 432

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              May 15, 2013
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule 6, sec. 8 -- reported favorably from said committee,  ordered  to
  first  and  second  report,  ordered  to  a third reading, amended and
  ordered reprinted, retaining its place in the order of third reading

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to  the Committee on Ways and Means -- recommitted to the Committee on
  Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to exempting  certain  wineries
  from the requirement to file annual information returns

  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 amended by chapter 384 of the laws of
2013, 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

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

                                                           LBD10618-03-4

S. 5268--A                          2                         A. 7397--A

(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 WINERY LICENSE AS
PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC  BEVERAGE  CONTROL  LAW
AND  WHOSE  WINERY  MANUFACTURES  LESS  THAN  ONE HUNDRED FIFTY THOUSAND
FINISHED GALLONS OF WINE ANNUALLY, 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 a  farm  cidery
license  as  provided in section fifty-eight-c of the alcoholic beverage
control law, or a person operating pursuant to a farm brewery license as
provided in section fifty-one-a of the alcoholic beverage  control  law,
or  a  person  operating  pursuant  to any combination of such licenses,
shall not be subject to any of the requirements of this subdivision.
  S 2. This act shall take effect immediately.