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Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to farm and commercial wineries
In Assembly Committee · Ways And Means · Sponsor Marc Alessi
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S8144
Title of bill
An act to amend the tax law, in relation to eliminating the wholesaler's reporting requirement for farm and commercial wineries
Summary of provisions
The bill amends a reporting requirement for wholesalers, adopted as part of the 2009-10 state budget, that requires greater reporting of sales of alcoholic beverages to the Department of Taxation and Finance for the purposes of collecting data for tax compliance enforcement. This proposal seeks to amend the reporting requirement to exclude New York's farm, micro, and commercially licensed wineries.
Summary of provisions
Amends Tax law to specifically exclude New York's farm, commercial, and micro wineries from reporting on a quarterly basis each retailer whom the winery has made a sale to, including the retailers or operators state liquor authority license number and the total value of the sales.
Existing law
Under current law, every person licensed as a wholesaler must report to the Department of Taxation and Finance. Since many of New York's winer- ies are also licensed as wholesalers so that they can engage in sales of their products to restaurants and liquor stores, the reporting require- ment has folded in New York's small businesses as well as the typically larger wholesaler licensees.
Justification
New York's farm and commercial wineries are primarily small businesses. One of New York's wineries estimated that he spent 100 hours alone trying to design, implement, and collect forms signed by all of his restaurant accounts for sales amounting to a small volume of cases of wine. Because this data must be collected quarterly, and he sells an average of 3 or 4 cases a wine a year to his accounts, collection of these forms has become such a nuisance both to the winery owner and the restaurants that even those small sales are being jeopardized. As f:lrm and commercial winery owners, New York's farmers would rather be devot- ing their time in the vineyards or in the winemaking process than in filing unnecessary paperwork with the State of New York. The reporting requirement adds an additional regulatory burden on New York's farm business community that is simply not appropriate if the goal of the state is to encourage economic development. Tax compliance will continue to be achieved as nothing in the legislation would remove the authority of the Department of Tax and Finance to continue to audit both farm, commercial and micro wineries for tax compliance. In addition, New York's larger wineries that are well represented in the wholesale chain would have their sales reported for them by their wholesaler, who has the compliance and paperwork staff to deal with the reporting require- ment.
Legislative history
New bill.
Fiscal implications
None.
Local fiscal implications
None.
Effective date
This act takes effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.