What's happening
This bill expands sales tax exemptions for alcoholic beverage tastings to include beer, cider, and liquor, not just wine.
Why it matters
Broadens the range of alcoholic beverage businesses eligible for tax exemptions at tastings. , which can especially benefit small breweries, distilleries, and cideries by reducing their costs and encouraging more promotional events.
Levels the playing field among producers of different alcoholic beverages. beer, cider, and liquor makers will enjoy the same sales tax exemption at tastings that wineries already receive, which could boost competition and consumer choice.
May lead to increased consumer access to local products. by making it easier and more cost-effective for producers to offer tastings, potentially resulting in more events, greater exposure, and enhanced tourism in New York’s craft beverage sector.
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Who cares
Headline styles
No Tax on Alcohol Tastings
Plain English, a few words. Used as the page title.
Sponsors
11 Co-sponsors
1 Multi-sponsor
History
- Enacting clause stricken
- Referred to ways and means
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.
End Tax on Tasting Events
Senate Floor Calendar · Sponsor Patrick M. Gallivan
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4387
2017-2018 Regular Sessions
IN ASSEMBLY
February 2, 2017
Introduced by M. of A. KOLB, HAWLEY, SALADINO, MONTESANO, OAKS, FINCH, LUPINACCI, PALMESANO, RA, RAIA, CROUCH, GRAF, BLANKENBUSH, McLAUGHLIN, GIGLIO, SKOUFIS -- Multi-Sponsored by -- M. of A. BARCLAY, LOPEZ -read once and referred to the Committee on Ways and Means
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 13 of section 1118 of the tax law, as added by section 7 of part V of chapter 60 of the laws of 2016, is amended to read as follows:
[(13)] (14) In respect to the use of the following items at a tasting held by a licensed producer of alcoholic beverages in accordance with the alcoholic beverage control law: (i) the alcoholic beverage or beverages authorized by the alcoholic beverage control law to be furnished [at no charge] to a customer or prospective customer at such tasting for consumption at such tasting; and (ii) bottles, corks, caps and labels used to package such alcoholic beverages.
§ 2. Paragraph 33 of subdivision (a) of section 1115 of the tax law, as amended by section 1 of part U of chapter 59 of the laws of 2015, is amended to read as follows:
(33) Wine or wine product, beer or beer product, cider or cider product, liquor or liquor product, and the kegs, cans, bottles, growlers, corks, caps, and labels used to package such [wine or wine] 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00282-01-7
A. 4387 2
or prospective customer who consumes such wine, beer, cider or liquor at such [wine] tasting.
§ 3. This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least ninety days after the date this act shall have become a law, and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.