What's happening
This bill expands sales tax exemptions to include beer, cider, and liquor tastings, and related packaging, by licensed producers.
Why it matters
Reduces costs for local producers. By exempting sales tax on beer, cider, and liquor tastings and their packaging, the bill lowers operational expenses for breweries, cideries, and distilleries, making it cheaper to offer samples and promote their products.
Encourages small business growth and tourism. The expanded exemptions can help small producers compete with larger companies, potentially boosting local economies and attracting more visitors to tasting rooms and related events.
Aligns tax policy across beverage industries. The bill puts beer, cider, and liquor producers on equal footing with wineries, which already benefit from tasting-related exemptions, supporting fairness and consistency in the alcohol industry.
May increase consumer access and product variety. By making tastings more accessible and affordable for producers, consumers may see more opportunities to try new products, fostering innovation and diversity in the local beverage market.
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Who cares
Headline styles
End Tax on Tasting Events
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 59
History
- Substituted by A6945A
- Ordered to third reading cal.2120
- Committee discharged and committed to rules
- Print number 3387a
- Amend 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.
End Tax on Drink Tastings
Signed by Governor · Sponsor Donna Lupardo
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3387--A
2017-2018 Regular Sessions
IN SENATE
January 23, 2017
Introduced by Sens. GALLIVAN, AKSHAR, BOYLE, CROCI, FUNKE, HELMING, KENNEDY, LITTLE, O'MARA, ORTT, RANZENHOFER, RITCHIE, SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- 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.
LBD00282-03-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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 amends the tax law to exempt beer, cider, and liquor tastings from sales and use taxes.
Summary of provisions
Section 1. Amends paragraph 33 of subdivision (a) Section 1115 of the Tax Law, to include any charge for beer, cider, or liquor tastings to be exempt from sales and use taxes.
Section 2. 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 exemption 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 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
2015-16: S.6556-A/A.8706-A Referred to Investigations and Government Operations/Held for Consideration in Ways and Means
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.