S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7947--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 29, 2019
                                ___________
 
 Introduced  by  M. of A. LUPARDO -- Multi-Sponsored by -- M. of A. SIMON
   -- read once and referred to  the  Committee  on  Ways  and  Means  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law and the alcoholic beverage control  law,  in
   relation  to  exempting  certain  beer  tastings from retail sales and
   compensating use taxes
 
   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)  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  alcoholic  product,
 furnished by the official agent of a farm winery, winery, brewery,  farm
 brewery,  cider  producer,  farm  cidery,  distillery,  farm distillery,
 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 tasting.  FOR PURPOSES OF THIS PARAGRAPH, A BEER TASTING SHALL MEET
 THE DEFINITION SET FORTH IN SUBDIVISION THREE-A OF SECTION FIFTY-ONE  OF
 THE  ALCOHOLIC  BEVERAGE CONTROL LAW OR PARAGRAPH (F) OF SUBDIVISION TWO
 OF SECTION FIFTY-ONE-A OF SUCH LAW.
   § 2. Subdivision 3-a of section 51 of the alcoholic  beverage  control
 law,  as added by chapter 431 of the laws of 2014, is amended to read as
 follows:
   3-a. A licensed brewer may at the licensed premises  conduct  tastings
 of,  and sell at retail for consumption on or off the licensed premises,
 any beer manufactured by the licensee or  any  New  York  state  labeled
 beer. FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11869-03-9

 A. 7947--A                          2
 
 TAXES PROVIDED FOR IN PARAGRAPH THIRTY-THREE OF SUBDIVISION A OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THE TAX LAW, A BEER TASTING SHALL MEAN NO MORE
 THAN  FIVE  SAMPLES  OF BEER NOT EXCEEDING FIVE FLUID OUNCES EACH, WHICH
 MAY  BE  PROVIDED OR SOLD TO A PERSON IN ANY CALENDAR DAY, AND EACH SUCH
 SAMPLE SHALL BE A DIFFERENT BEER THAN  THE  OTHERS.  Provided,  however,
 that  for  tastings  and sales for on-premises consumption, the licensee
 shall regularly keep food available for sale or service  to  its  retail
 customers  for  consumption  on  the  premises. A licensee providing the
 following shall be deemed in compliance with this provision:  (i)  sand-
 wiches,  soups or other such foods, whether fresh, processed, pre-cooked
 or frozen; and/or (ii) food items intended to complement the tasting  of
 alcoholic  beverages,  which  shall mean a diversified selection of food
 that is ordinarily consumed without the use  of  tableware  and  can  be
 conveniently  consumed  while  standing  or  walking,  including but not
 limited to: cheeses, fruits, vegetables,  chocolates,  breads,  mustards
 and crackers. All of the provisions of this chapter relative to licenses
 to  sell  beer  at  retail for consumption on and off the premises shall
 apply so far as applicable to such licensee.
   § 3. Paragraph (f) of subdivision 2 of section 51-a of  the  alcoholic
 beverage  control law, as amended by chapter 522 of the laws of 2018, is
 amended to read as follows:
   (f) conduct tastings at the licensed  premises  of  beer,  cider,  and
 braggot manufactured by the licensee or any other licensed farm brewery.
 FOR PURPOSES OF THE EXEMPTION ON RETAIL SALES AND COMPENSATING USE TAXES
 PROVIDED FOR IN PARAGRAPH THIRTY-THREE OF SUBDIVISION A OF SECTION ELEV-
 EN  HUNDRED FIFTEEN OF THE TAX LAW, BEER TASTING SHALL MEAN NO MORE THAN
 FIVE SAMPLES OF BEER NOT EXCEEDING FIVE FLUID OUNCES EACH, WHICH MAY  BE
 PROVIDED  OR  SOLD TO A PERSON IN ANY CALENDAR DAY, AND EACH SUCH SAMPLE
 SHALL BE A DIFFERENT BEER THAN THE OTHERS;
   § 4. This act shall take effect immediately.