Senate Bill S9040

Vetoed By Governor
2017-2018 Legislative Session

Relates to clarifying alcoholic beverage tastings sales tax exemptions

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A11203 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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2017-S9040 (ACTIVE) - Details

See Assembly Version of this Bill:
A11203
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2017-S9040 (ACTIVE) - Summary

Relates to clarifying alcoholic beverage tastings sales tax exemptions; establishes requirements for such tastings including number of samples offered.

2017-S9040 (ACTIVE) - Sponsor Memo

2017-S9040 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9040
 
                             I N  S E N A T E
 
                               June 14, 2018
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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;
   (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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