Senate Bill S3387

Signed By Governor
2017-2018 Legislative Session

Relates 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

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A6945 - 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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Votes

Bill Amendments

co-Sponsors

2017-S3387 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
S6556

2017-S3387 - Summary

Relates to exemptions from the 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.

2017-S3387 - Sponsor Memo

2017-S3387 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3387
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2017
                                ___________
 
 Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, KENNEDY,
   LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE, SERINO -- read  twice  and
   ordered  printed, and when printed to be committed to the Committee on
   Investigations and Government Operations
 
 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

co-Sponsors

2017-S3387A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1118 & 1115, Tax L
Versions Introduced in 2015-2016 Legislative Session:
S6556

2017-S3387A (ACTIVE) - Summary

Relates to exemptions from the 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.

2017-S3387A (ACTIVE) - Sponsor Memo

2017-S3387A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3387--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2017
                                ___________
 
 Introduced  by  Sens.  GALLIVAN,  AKSHAR,  BOYLE, CROCI, FUNKE, HELMING,
   KENNEDY, LITTLE, O'MARA, ORTT, 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.  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
 or prospective customer who consumes such wine, BEER, CIDER OR LIQUOR at
 such [wine] tasting.
   § 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 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00282-03-7

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