 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6512
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                     April 25, 2023
                                       ___________
 
        Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
 
        AN ACT to amend the tax law, in relation to exempting certain sales from
          the tax on alcoholic beverages; and providing for the repeal  of  such
          provisions upon the expiration thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 424 of the tax law  is  amended  by  adding  a  new
     2  subdivision 7 to read as follows:
     3    7. Notwithstanding any other provision of this article, there shall be
     4  exempt  from  the  taxes imposed under this article, alcoholic beverages
     5  sold at retail by a  licensed  producer  of  alcoholic  beverages  to  a
     6  customer where such sale occurs either at the brewery, winery or distil-
     7  lery where such alcoholic beverage was produced, or as a direct delivery
     8  from the licensed producer of alcoholic beverages to the customer.
     9    §  2.  This  act shall take effect immediately and shall expire and be
    10  deemed repealed one year after such date.
 
 
 
 

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05959-01-3
Exempts certain sales from the tax on alcoholic beverages

What's Happening

Why It Matters
