S T A T E O F N E W Y O R K
________________________________________________________________________
8956
I N A S S E M B L Y
January 6, 2020
___________
Introduced by M. of A. LUPARDO -- read once and referred to the Commit-
tee on Ways and Means
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 (ii) of subdivision (d) of section 1105 of the
tax law is amended by adding a new subparagraph (C) to read as follows:
(C) SALES BY A BREWERY LICENSED UNDER SECTION FIFTY-ONE OF THE ALCO-
HOLIC BEVERAGE CONTROL LAW, OR A FARM BREWERY LICENSED UNDER SECTION
FIFTY-ONE-A OF SUCH LAW, OF NO MORE THAN FOUR SAMPLES OF BEER NOT
EXCEEDING FOUR FLUID OUNCES EACH, AND EACH SAMPLE SHALL BE A DIFFERENT
BEER THAN THE OTHERS. ONLY A CUSTOMER'S FIRST PURCHASE DURING EACH
CALENDAR DAY AT EACH LICENSED ENTITY SHALL BE EXEMPT UNDER THIS SUBPARA-
GRAPH.
§ 2. Paragraph 33 of subdivision (a) of section 1115 of the tax law,
as amended by a chapter of the laws of 2019 amending the tax law and the
alcoholic beverage control law relating to exempting certain beer tast-
ings from retail sales and compensating use taxes, as proposed in legis-
lative bills numbers S.6289-A and A.7947-A, 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.]
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11869-05-0
A. 8956 2
§ 3. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 45 to read as follows:
(45) SALES BY A BREWERY LICENSED UNDER SECTION FIFTY-ONE OF THE ALCO-
HOLIC BEVERAGE CONTROL LAW, OR A FARM BREWERY LICENSED UNDER SECTION
FIFTY-ONE-A OF SUCH LAW, OF NO MORE THAN FOUR SAMPLES OF BEER NOT
EXCEEDING FOUR FLUID OUNCES EACH, AND EACH SAMPLE SHALL BE A DIFFERENT
BEER THAN THE OTHERS. ONLY A CUSTOMER'S FIRST PURCHASE DURING EACH
CALENDAR DAY AT EACH LICENSED ENTITY SHALL BE EXEMPT UNDER THIS PARA-
GRAPH.
§ 4. Subdivision 3-a of section 51 of the alcoholic beverage control
law, as amended by a chapter of the laws of 2019 amending the tax law
and the alcoholic beverage control law relating to exempting certain
beer tastings from retail sales and compensating use taxes, as proposed
in legislative bills numbers S.6289-A and A.7947-A, 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 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, howev-
er, that for tastings and sales for on-premises consumption, the licen-
see 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)
sandwiches, 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.
§ 5. Paragraph (f) of subdivision 2 of section 51-a of the alcoholic
beverage control law, as amended by a chapter of the laws of 2019 amend-
ing the tax law and the alcoholic beverage control law relating to
exempting certain beer tastings from retail sales and compensating use
taxes, as proposed in legislative bills numbers S.6289-A and A.7947-A,
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 brew-
ery[. For purposes of the exemption on retail sales and compensating use
taxes provided for in paragraph thirty-three of subdivision a of section
eleven 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];
§ 6. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2019 amending the tax law and the
alcoholic beverage control law relating to exempting certain beer tast-
ings from retail sales and compensating use taxes, as proposed in legis-
lative bills numbers S.6289-A and A.7947-A, takes effect.