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

                                 6556--A

                            I N  S E N A T E

                            January 26, 2016
                               ___________

Introduced  by  Sens.  GALLIVAN,  BOYLE,  COMRIE, CROCI, FUNKE, KENNEDY,
  LITTLE, O'MARA, ORTT, PANEPINTO, RANZENHOFER, RITCHIE, SERINO --  read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and  Government  Operations  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend the tax law, in relation to exemptions from the sales
  and compensating use tax for tastings held by a licensed brewery, farm
  brewery, cider producer, farm cidery, distillery or farm distillery in
  accordance with the alcoholic beverage control law

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 13 of section 1118 of the tax law, as added by
section 2 of part U of chapter 59 of the laws of  2015,  is  amended  to
read as follows:
  [(13)]  (14) In respect to the use of the following items at a tasting
held by a licensed brewery, farm brewery, cider producer,  farm  cidery,
distillery  or farm distillery in accordance with the alcoholic beverage
control law: (i) the alcoholic beverage or beverages authorized  by  the
alcoholic  beverage  control  law  to  be  furnished [at no charge] to a
customer or prospective customer at such tasting for consumption at such
tasting; and (ii) bottles, corks, caps and labels used to  package  such
alcoholic beverages.
  S  2.  Paragraph 33 of subdivision (a) of section 1115 of the tax law,
as amended by section 1 of part U of chapter 59 of the laws of 2015,  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 [wine or wine] ALCOHOLIC
product, furnished by the official agent of a farm winery, winery, BREW-
ERY, FARM BREWERY, CIDER PRODUCER, FARM CIDERY, DISTILLERY, FARM DISTIL-
LERY, wholesaler, or importer at a wine, BEER, CIDER OR  LIQUOR  tasting
held in accordance with the alcoholic beverage control law to a customer

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13509-14-6
              

S. 6556--A                          2

or prospective customer who consumes such wine, BEER, CIDER OR LIQUOR at
such [wine] tasting.
  S  3.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least ninety days after the date  this  act  shall
have  become  a  law,  and shall apply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law.