What's happening
This bill exempts certain beer tastings from retail sales and use taxes by defining qualifying tastings and sample limits.
Why it matters
Clarifies and standardizes what qualifies as a “beer tasting” for tax exemption purposes. , limiting it to no more than five samples (each up to five ounces, each a different beer) per person per day—this provides clear boundaries for both breweries and tax authorities, reducing ambiguity and potential disputes.
May encourage more breweries and farm breweries to host tastings. by making it explicit that qualifying tastings are exempt from sales and use taxes, the law removes a financial and administrative barrier, potentially boosting local brewery business, tourism, and customer engagement.
Establishes food availability requirements for on-premises tastings. , ensuring that tastings are paired with food (from sandwiches to cheese and snacks), which supports public health and responsible consumption while also potentially creating new opportunities for local food producers.
Brings parity and consistency with wine, cider, and liquor tastings. , ensuring that beer tastings are treated similarly in tax law, which could help breweries compete more fairly in New York’s craft beverage market.
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Who cares
Headline styles
No Sales Tax on Beer Tastings
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Approval memo.69
- Signed chap.722
- Delivered to governor
- Returned to assembly
- Passed senateVote 42–20
- 3rd reading cal.1708
- Substituted for S6289A
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.411
- Rules report cal.411
Show 5 earlier actions
- Reported
- Reported referred to rules
- Print number 7947a
- Amend and recommit to ways and means
- 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.
No Sales Tax on Beer Tastings
Senate Floor Calendar · Sponsor Rachel May
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7947--A
2019-2020 Regular Sessions
IN ASSEMBLY
May 29, 2019
Introduced by M. of A. LUPARDO -- Multi-Sponsored by -- M. of A. SIMON -- 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 and the alcoholic beverage control law, in relation to exempting certain beer tastings from retail sales and compensating use taxes
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 chapter 418 of the laws of 2017, 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 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 tasting. For purposes of this paragraph, a beer tasting shall meet the definition set forth in subdivision three-a of section fifty-one of the alcoholic beverage control law or paragraph (f) of subdivision two of section fifty-one-a of such law.
§ 2. Subdivision 3-a of section 51 of the alcoholic beverage control law, as added by chapter 431 of the laws of 2014, is amended to read as follows:
3-a. A licensed brewer may at the licensed premises conduct tastings of, and sell at retail for consumption on or off the licensed premises, any beer manufactured by the licensee or any New York state labeled beer. For purposes of the exemption on retail sales and compensating use
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11869-03-9
A. 7947--A 2
taxes provided for in paragraph thirty-three of subdivision a of section eleven hundred fifteen of the tax law, a beer tasting shall mean no more than five samples of beer not exceeding five fluid ounces each, which may be provided or sold to a person in any calendar day, and each such sample shall be a different beer than the others. Provided, however, that for tastings and sales for on-premises consumption, the licensee shall regularly keep food available for sale or service to its retail customers for consumption on the premises. A licensee providing the following shall be deemed in compliance with this provision: (i) sandwiches, soups or other such foods, whether fresh, processed, pre-cooked or frozen; and/or (ii) food items intended to complement the tasting of alcoholic beverages, which shall mean a diversified selection of food that is ordinarily consumed without the use of tableware and can be conveniently consumed while standing or walking, including but not limited to: cheeses, fruits, vegetables, chocolates, breads, mustards and crackers. All of the provisions of this chapter relative to licenses to sell beer at retail for consumption on and off the premises shall apply so far as applicable to such licensee.
§ 3. Paragraph (f) of subdivision 2 of section 51-a of the alcoholic beverage control law, as amended by chapter 522 of the laws of 2018, is amended to read as follows:
(f) conduct tastings at the licensed premises of beer, cider, and braggot manufactured by the licensee or any other licensed farm brewery. For purposes of the exemption on retail sales and compensating use taxes provided for in paragraph thirty-three of subdivision a of section eleven hundred fifteen of the tax law, beer tasting shall mean no more than five samples of beer not exceeding five fluid ounces each, which may be provided or sold to a person in any calendar day, and each such sample shall be a different beer than the others;
§ 4. This act shall take effect immediately.
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.