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Sponsors
Senator · Senate District 59
History
- Print number 6556a
- Amend (t) and recommit to investigations and government operations
- 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 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 Assembly Committee · Ways And Means · Sponsor Brian Kolb
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
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
Purpose
This legislation would amend the tax law to provide wine, beer, cider, and liquor tastings by a licensed producer to be exempt from the sales and compensating use tax.
Summary of provisions
Section 1. Amends subdivision 13 of section 1118 of the tax law, to include any charge for beer, cider, or liquor tastings to be use tax exempt.
Section 2. Amends paragraph 33 of subdivision (a) Section 1115 of the Tax Law, to include any charge for beer, cider, or liquor tastings to be sales tax exempt.
Section 3. Provides the effective date.
Justification
Currently, any wine, beer, cider or liquor tasting that is provided free of charge is exempt from the imposition of State sales and use tax. Additionally, any bottles, corks, caps, labels and other packaging that are used to package alcohol at that tasting are also sales tax exempt.
However, wineries are currently granted this sales and use tax exempt status even if they provide a charge for such tasting; something that breweries, cideries and distilleries are not. This bill seeks to correct this issue by amending the tax law to create uniformity across the entire alcohol industry. With the continual growth of breweries and distilleries across New York, this bill would provide savings to not only the industries that produce such beverages, but also the many customers that enjoy them.
Legislative history
New bill
Fiscal implications
Minimal
Effective date
This act shall take effect on the 90th day after it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.