New York State Assembly

Bill No.:  

 
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•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 

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A06724 Summary:

BILL NO	A06724
SAME AS	SAME AS UNI. S04668
SPONSOR	Thiele
COSPNSR	Palmesano
MLTSPNSR
Amd S1136, Tax L
Exempts certain wineries from the requirement to file annual information returns.

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A06724 Actions:

BILL NO	A06724
04/01/2015	referred to ways and means
06/17/2015	reported referred to rules
06/17/2015	reported
06/17/2015	rules report cal.613
06/17/2015	ordered to third reading rules cal.613
06/18/2015	substituted by s4668
	S04668 AMEND= LAVALLE
	04/01/2015	REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
	05/27/2015	1ST REPORT CAL.933
	05/28/2015	2ND REPORT CAL.
	06/01/2015	ADVANCED TO THIRD READING
	06/09/2015	PASSED SENATE
	06/09/2015	DELIVERED TO ASSEMBLY
	06/09/2015	referred to ways and means
	06/18/2015	substituted for a6724
	06/18/2015	ordered to third reading rules cal.613
	06/18/2015	passed assembly
	06/18/2015	returned to senate
	11/10/2015	DELIVERED TO GOVERNOR
	11/20/2015	SIGNED CHAP.485

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A06724 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A6724
 
SPONSOR: Thiele

 
TITLE OF BILL:
 
An act to amend the tax law, in relation to exempting certain wineries
from the requirement to file annual information returns
 
 
PURPOSE:
 
This bill exempts non-farm wineries who produce less than 150,000
gallons annually from filing annual information returns regarding their
transactions with sales tax vendors.
 
 
SUMMARY OF PROVISIONS:
 
Amends chapter 108 of the Laws of 2012 by adding language to exempt
limited production wineries from filing annual information returns

regarding their transactions with sales tax vendors.
 
 
JUSTIFICATION:
 
The 2009-10 Revenue Budget Bill (Chapter 57 of the Laws of 2009) enacted
various tax compliance initiatives. One of the initiatives mandates the
filing of annual information returns by certain third parties that do
business with sales tax vendors. Information that needs to be reported
include general information (such as vendor's name, phone number etc)
and more labor intensive information, such as total monthly sales
amounts to each vendor exclusive of total amounts for deposit and
returns. In order to complete these information returns, valuable time
and resources will be needed to compile and submit it on time. In 2012,
farm wineries were exempted from this requirement but non-farm wineries
are still burdened by this section of law. This bill would give small
non-farm wineries the same exemption from filing.
 
 
LEGISLATIVE HISTORY:
 
2013-14 S5268A/A.7397A.
 
 

FISCAL IMPLICATIONS:
 
None to the State.
 
 
EFFECTIVE DATE:
Immediately.

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