S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11203
 
                           I N  A S S E M B L Y
 
                               June 14, 2018
                                ___________
 
 Introduced  by  COMMITTEE  ON  RULES -- (at request of M. of A. Lupardo,
   Brindisi, Woerner, Skoufis, Barrett, Fahy, McDonald) -- read once  and
   referred to the Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to clarifying alcoholic bever-
   age tastings sales tax exemptions
 
   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)  (I)  Wine  [or wine product], WINE PRODUCTS, beer [or beer prod-
 uct], cider [or cider product], liquor  [or  liquor  product],  and  the
 kegs,  cans,  bottles, growlers, corks, caps, and labels used to package
 such alcoholic BEVERAGE product, furnished by the HOLDER OR THE official
 agent of a farm winery, winery, brewery,  MICRO-BREWERY,  farm  brewery,
 cider  producer, farm cidery, [distillery,] farm distillery, wholesaler,
 or importer LICENSEE at a wine, beer, cider or liquor  tasting  held  AT
 THE  PREMISES OF SUCH LICENSEE in accordance with the alcoholic beverage
 control law AND SUBPARAGRAPH (II) OF THIS PARAGRAPH  to  a  customer  or
 prospective  customer  who  consumes such wine, beer, cider or liquor at
 such tasting.
   (II) (A) FOR A BEER TASTING, NO MORE THAN FIVE SAMPLES  OF  BEER,  NOT
 EXCEEDING  FIVE  FLUID  OUNCES  EACH, MAY BE PROVIDED TO A PERSON IN ANY
 CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT BEER THAN  ANY
 OF THE OTHER SAMPLES;
   (B)  FOR  A  WINE  TASTING,  NO  MORE THAN SIX SAMPLES OF WINE OR WINE
 PRODUCTS, NOT EXCEEDING THREE FLUID OUNCES EACH, MAY BE  PROVIDED  TO  A
 PERSON  IN ANY CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT
 WINE OR WINE PRODUCT THAN ANY OF THE OTHER SAMPLES;
   (C) FOR A CIDER TASTING, NO MORE  THAN  FIVE  SAMPLES  OF  CIDER,  NOT
 EXCEEDING  FIVE  FLUID  OUNCES  EACH, MAY BE PROVIDED TO A PERSON IN ANY
 CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE OF A DIFFERENT CIDER THAN ANY
 OF THE OTHER SAMPLES;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16288-03-8

 A. 11203                            2
 
   (D) FOR A LIQUOR TASTING, NO MORE THAN THREE SAMPLES  OF  LIQUOR,  NOT
 EXCEEDING  ONE-QUARTER  FLUID OUNCE EACH, MAY BE PROVIDED TO A PERSON IN
 ANY CALENDAR DAY AND EACH SUCH SAMPLE SHALL BE  OF  A  DIFFERENT  LIQUOR
 THAN ANY OF THE OTHER SAMPLES;
   (E)  SUCH LICENSEE MAY CHARGE THE CONSUMER FOR A TASTING AUTHORIZED BY
 THIS PARAGRAPH;
   (F) ANY LIABILITY STEMMING FROM A RIGHT OF  ACTION  RESULTING  FROM  A
 TASTING  AUTHORIZED  BY  THIS  PARAGRAPH  AND  IN  ACCORDANCE  WITH  THE
 PROVISIONS OF SECTIONS 11-100 AND 11-101 OF THE GENERAL OBLIGATIONS  LAW
 SHALL ACCRUE TO THE LICENSEE;
   (G)  NO PERSON UNDER THE AGE OF TWENTY-ONE SHALL BE PERMITTED TO SERVE
 A SAMPLE OR HANDLE AN OPEN CONTAINER OF BEER, CIDER, DISTILLED LIQUOR OR
 WINE.
   § 2. 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 30 days after the date this act shall have
 become a law, and shall apply in accordance with the applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.