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A6945Assembly2017-2018 SessionSame asS3387

End Tax on Drink Tastings

Official title

“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”

Sponsor Donna LupardoAD-123+38 co-sponsorsAffects Finance
Status
Signed by Governor
Impact
4/10
Low
Outcome
Signed into law

Bill progress

Signed into law

What's happening

This bill expands sales tax exemptions for tastings of beer, cider, and liquor, including related packaging, at licensed producers.

Why it matters

  1. Broadens tax exemptions for producers. By including beer, cider, and liquor (not just wine), more types of beverage producers—such as breweries, cideries, and distilleries—can now offer tastings without charging sales tax, potentially making tasting events more attractive and frequent.

  2. Covers packaging materials. The exemption now also extends to the kegs, cans, bottles, growlers, corks, caps, and labels used for serving samples at tastings, reducing operational costs for producers and possibly encouraging more creative or larger-scale sampling formats.

  3. Supports local beverage industries. By lowering the tax burden on tastings and related materials, the bill could spur growth in New York’s craft beverage sector, helping small and farm-based producers compete, attract customers, and promote their products.

  4. May benefit consumers with more tasting opportunities. With reduced costs and regulatory hurdles, producers might offer more frequent or diverse tasting experiences, giving consumers increased chances to sample local products before purchasing.

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Who cares

Headline styles

End Tax on Drink Tastings

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Donna Lupardo

Assembly Member · Assembly District 123

Chair, Agriculture

History

  1. Approval memo.31
  2. Signed chap.418
  3. Delivered to governor
  4. Returned to assembly
  5. Passed senateVote 62–0
  6. 3rd reading cal.2120
  7. Substituted for S3387A
  8. Referred to rules
  9. Delivered to senate
  10. Passed assembly
  11. Ordered to third reading rules cal.338
  12. Rules report cal.338
Show 5 earlier actions
  1. Reported
  2. Reported referred to rules
  3. Print number 6945a
  4. Amend and recommit to ways and means
  5. 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.

S3387Senate

End Tax on Tasting Events

Senate Floor Calendar · Sponsor Patrick M. Gallivan

Impact 4 · Low0% to pass

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

6945--A

2017-2018 Regular Sessions

IN ASSEMBLY

March 24, 2017

Introduced by M. of A. LUPARDO, KOLB, JONES, WOERNER, McDONALD, HUNTER, ZEBROWSKI, PEOPLES-STOKES, BICHOTTE, SKOUFIS, MOYA, D'URSO, CAHILL, LAVINE, GUNTHER, BARRETT, JENNE, GLICK, CRESPO, BLANKENBUSH, WALTER, LUPINACCI, MONTESANO, PALMESANO, CROUCH, DiPIETRO, RA, RAIA, GRAF, BRABENEC, GIGLIO, MURRAY, PALUMBO, HARRIS -- Multi-Sponsored by -- M. of A. ABBATE, BARCLAY, COOK, GALEF, HAWLEY, MAGEE, McLAUGHLIN, SIMON, THIELE, WALSH, WRIGHT -- 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, 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. 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 or prospective customer who consumes such wine, beer, cider or liquor at such [wine] tasting.

§ 2. 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.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD00282-02-7

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.