S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4387
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2017
                                ___________
 
 Introduced  by  M. of A. KOLB, HAWLEY, SALADINO, MONTESANO, OAKS, FINCH,
   LUPINACCI, PALMESANO, RA, RAIA, CROUCH, GRAF, BLANKENBUSH, McLAUGHLIN,
   GIGLIO, SKOUFIS -- Multi-Sponsored by -- M. of A.  BARCLAY,  LOPEZ  --
   read once and referred to the Committee on Ways and Means
 
 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 7 of part V of chapter 60 of the laws of  2016,  is  amended  to
 read as follows:
   [(13)]  (14) In respect to the use of the following items at a tasting
 held by a licensed producer of alcoholic beverages  in  accordance  with
 the alcoholic beverage control law: (i) the alcoholic beverage or bever-
 ages  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.
   §  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.
                                                            LBD00282-01-7
              

 A. 4387                             2
 
 or prospective customer who consumes such wine, BEER, CIDER OR LIQUOR at
 such [wine] tasting.
   §  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.