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A08047 Summary:

BILL NOA08047
 
SAME ASSAME AS S05833
 
SPONSORSchimminger
 
COSPNSRMagee, Lupardo, Barrett
 
MLTSPNSR
 
Amd ABC L, generally; amd S16, Ag & Mkts L; amd SS210, 606 & 1136, Tax L
 
Creates a farm cidery license; relates to farm cidery sales tax information return filing requirements.
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A08047 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8047
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                      June 17, 2013
                                       ___________
 
        Introduced  by  M.  of A. SCHIMMINGER -- (at request of the Governor) --
          read once and referred to the Committee on Economic Development
 
        AN ACT to amend the alcoholic beverage control law and  the  agriculture
          and  markets law, in relation to the creation of a farm cidery license
          and to amend the tax law, in relation to farm cidery sales tax  infor-

          mation return filing requirements
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 7-b of section  3  of  the  alcoholic  beverage
     2  control  law,  as amended by chapter 578 of the laws of 1978, is amended
     3  to read as follows:
     4    7-b. (a) "Cider" means the  partially  or  fully  fermented  juice  of
     5  fresh, whole apples or other pome fruits, containing more than three and
     6  two-tenths  per  centum but not more than [seven] eight and one-half per
     7  centum alcohol by volume[, when used for beverage purposes, and]: (i) to
     8  which nothing has been added to increase the alcoholic content  produced
     9  by  natural  fermentation; and (ii) with the usual cellar treatments and

    10  necessary additions to correct defects due to climate, saccharine levels
    11  and seasonal conditions.  Nothing contained in this subdivision shall be
    12  deemed to preclude the use of such methods or materials as may be neces-
    13  sary to encourage a normal alcoholic fermentation and to make a  product
    14  that  is free of microbiological activity at the time of sale. Cider may
    15  be sweetened or flavored after fermentation with  [apple]  fruit  juice,
    16  [apple]  fruit juice concentrate, [or] sugar, maple syrup, honey, spices
    17  or other agricultural products, separately or in combination. Cider  may
    18  contain retained or added carbon dioxide.
    19    (b)  In  the  event that an alcoholic beverage meets the definition of

    20  both a cider, as defined in this subdivision, and a wine, as defined  in
    21  subdivision  thirty-six  of  this section, the brand or trade name label
    22  owner of such alcoholic beverage shall designate whether such  alcoholic
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12041-01-3

        A. 8047                             2
 
     1  beverage  shall be sold as a cider or a wine for all purposes under this
     2  chapter.
     3    §  2.    Section 3 of the alcoholic beverage control law is amended by
     4  adding two new subdivisions 7-c and 7-d to read as follows:
     5    7-c. "Cidery" means and includes any place or  premises wherein  cider

     6  is manufactured for sale.
     7    7-d.  "Farm  cidery" means and includes any place or premises, located
     8  on a farm in New York state, in which New York state labelled  cider  is
     9  manufactured,  stored  and  sold,  or any other place or premises in New
    10  York state in which New  York  state  labelled  cider  is  manufactured,
    11  stored and sold.
    12    §  3.  Subdivision 20-e of section 3 of the alcoholic beverage control
    13  law, as added by chapter 108 of the laws of 2012, is amended to read  as
    14  follows:
    15    20-e.  "New  York  state  labelled cider" means cider made exclusively
    16  from apples or other pome fruits grown in New York state.
    17    § 4. Subdivisions 1 and 3 of section  58  of  the  alcoholic  beverage
    18  control  law,  subdivision  1  as  amended and subdivision 3 as added by

    19  chapter 347 of the laws of 1999, are amended to read as follows:
    20    1. Any person may apply to the liquor authority for a cider producers'
    21  or wholesalers' license as provided for in this subdivision. Such appli-
    22  cation shall be in writing and shall contain  such  information  as  the
    23  liquor authority shall require. Such application shall be accompanied by
    24  a  check  or  draft for the amount required by this subdivision for such
    25  license. If the liquor authority shall grant the  application  it  shall
    26  issue  a  license  in  such  form as shall be determined by its rules. A
    27  license issued under this subdivision shall authorize  the  licensee  to
    28  manufacture cider within the licensed premises in this state for sale in
    29  bottles,  barrels  or  casks  to  beer,  wine and liquor retail licensee
    30  and/or to sell cider at wholesale from the  licensed  premises  to  such

    31  licensees  and  to  holders  of  licenses under this section in bottles,
    32  barrels or casks and to sell and deliver cider to  persons  outside  the
    33  state  pursuant  to  the laws of the place of such sale or delivery. The
    34  annual fee for such a license shall be one hundred twenty-five  dollars;
    35  provided,  however,  that the annual fee for a farm cidery license shall
    36  be seventy-five dollars.  The provisions contained in section sixty-sev-
    37  en of this chapter shall apply to all licenses issued pursuant  to  this
    38  article.
    39    3.  Notwithstanding  any  provision of this chapter to the contrary, a
    40  licensed cider [producer or] wholesaler may apply to the liquor authori-
    41  ty for a permit to sell New York state labelled cider by the bottle  and
    42  conduct cider tastings at the state fair, at recognized county fairs and

    43  at farmers markets operated on a not-for-profit basis. As a condition of
    44  such  permit,  an  agent,  representative  or  solicitor  from the cider
    45  [producer or] wholesaler shall be present at the time of sale  or  tast-
    46  ings.
    47    §  5.   Section 58 of the alcoholic beverage control law is amended by
    48  adding a new subdivision 3-a to read as follows:
    49    3-a. A licensed cider producer producing New York state labelled cider
    50  may:
    51    (a) sell such cider to licensed farm distillers, farm  wineries,  farm
    52  cideries  and  farm breweries. All such cider sold by the licensee shall
    53  be securely sealed and  have  attached  thereto  a  label  as  shall  be
    54  required by section one hundred seven-a of this chapter;
    55    (b) conduct tastings at the licensed premises of such cider;

        A. 8047                             3
 
     1    (c)  sell such cider at retail for consumption off the premises at the
     2  state fair, at recognized county fairs and at farmers  markets  operated
     3  on a not-for-profit basis;
     4    (d)  sell and conduct tastings of such cider at retail for consumption
     5  on the premises of a restaurant, conference center, inn, bed and  break-
     6  fast or hotel business owned and operated by the licensee in or adjacent
     7  to  its  farm  cidery.  A licensee who operates a restaurant, conference
     8  center, inn, bed and breakfast or hotel pursuant to such authority shall
     9  comply with all applicable provisions of this chapter  which  relate  to
    10  licenses to sell cider at retail for consumption on the premises;

    11    (e)  apply  for  a  permit  to conduct tastings away from the licensed
    12  premises of such cider. Such permit shall be valid throughout the  state
    13  and may be issued on an annual basis or for individual events. Each such
    14  permit  and  the  exercise  of  the  privilege  granted thereby shall be
    15  subject to such rules and conditions of the authority as it deems neces-
    16  sary. Tastings shall be conducted subject to the following conditions:
    17    (i) tastings shall be conducted by an official  agent,  representative
    18  or  solicitor  of  the licensee. Such agent, representative or solicitor
    19  shall be physically present at all times during the conduct of the tast-
    20  ings; and
    21    (ii) any liability stemming from a right of action  resulting  from  a

    22  tasting  of  cider  as  authorized  herein  and  in  accordance with the
    23  provisions of sections 11-100 and 11-101 of the general obligations law,
    24  shall accrue to the licensee.
    25    (f) if it holds a tasting permit issued pursuant to paragraph  (e)  of
    26  this  subdivision,  apply  to  the  authority  for a permit to sell such
    27  cider, for consumption off the premises, during such tastings  in  prem-
    28  ises  licensed  under  sections sixty-four, sixty-four-a, eighty-one and
    29  eighty-one-a of this chapter. Each such permit and the exercise  of  the
    30  privilege  granted thereby shall be subject to such rules and conditions
    31  of the authority as it deems necessary.
    32    § 6. The alcoholic beverage control law is amended  by  adding  a  new

    33  section 58-c to read as follows:
    34    §  58-c. Farm cidery license. 1. Any person may apply to the authority
    35  for a farm cidery license as provided for in  this  section  to  produce
    36  cider  within  this state for sale. Such application shall be in writing
    37  and verified and shall contain such information as the  authority  shall
    38  require.  Such  application shall be accompanied by a check or draft for
    39  the amount required by this article for such license. If  the  authority
    40  grants  the  application, it shall issue a license in such form as shall
    41  be determined by its rules. Such license shall contain a description  of
    42  the licensed premises and in form and in substance shall be a license to
    43  the person therein specifically designated to produce cider in the prem-

    44  ises therein specifically licensed.
    45    2. A farm cidery license shall authorize the holder thereof to operate
    46  a  cidery  for  the manufacture of New York state labelled cider. Such a
    47  license shall also authorize the licensee to:
    48    (a) sell in bulk cider manufactured by  the  licensee  to  any  person
    49  licensed  to  manufacture  alcoholic  beverages  in  this  state or to a
    50  permittee engaged in the manufacture of products  which  are  unfit  for
    51  beverage use;
    52    (b)  sell  or  deliver  cider  manufactured by the licensee to persons
    53  outside the state pursuant to the laws of the place of such delivery;
    54    (c) sell cider manufactured by the licensee to wholesalers and retail-

    55  ers licensed in this state to sell such cider, licensed farm distillers,
    56  licensed farm wineries, licensed farm breweries and any  other  licensed

        A. 8047                             4
 
     1  farm  cidery.  All  such  cider  sold  by the licensee shall be securely
     2  sealed and have attached thereto a label as shall be required by section
     3  one hundred seven-a of this chapter;
     4    (d)  sell  at the licensed premises cider manufactured by the licensee
     5  or any other licensed farm cidery at retail for consumption  on  or  off
     6  the licensed premises;
     7    (e) conduct tastings at the licensed premises of cider manufactured by
     8  the licensee or any other licensed farm cidery;

     9    (f) sell and conduct tastings of cider manufactured by the licensee or
    10  any other licensed farm cidery at retail for consumption on the premises
    11  of  a  restaurant,  conference  center,  inn, bed and breakfast or hotel
    12  business owned and operated by the licensee in or adjacent to  its  farm
    13  cidery.  A  licensee  who operates a restaurant, conference center, inn,
    14  bed and breakfast or hotel pursuant to such authority shall comply  with
    15  all  applicable  provisions  of this chapter which relate to licenses to
    16  sell cider at retail for consumption on the premises;
    17    (g) sell cider manufactured by the licensee or any other licensed farm
    18  cidery at retail for consumption off the premises, at the state fair, at

    19  recognized county fairs and at farmers markets operated  on  a  not-for-
    20  profit basis;
    21    (h)  conduct  tastings  of  and sell at retail for consumption off the
    22  premises New York state labeled beer manufactured by a licensed  brewery
    23  or licensed farm brewery;
    24    (i)  conduct  tastings  of  and sell at retail for consumption off the
    25  premises New York state labelled wine manufactured by a licensed  winery
    26  or licensed farm winery;
    27    (j)  conduct  tastings  of  and sell at retail for consumption off the
    28  premises New York state  labelled  liquor  manufactured  by  a  licensed
    29  distiller or licensed farm distiller; provided, however, that no consum-
    30  er  may  be  provided,  directly or indirectly: (i) with more than three

    31  samples of liquor for tasting in one calendar day; or (ii) with a sample
    32  of liquor for tasting equal to more than one-quarter fluid ounce; and
    33    (k) engage in any other business on the licensed premises  subject  to
    34  such  rules  and  regulations as the authority may prescribe. Such rules
    35  and regulations shall determine which businesses will be compatible with
    36  the policy and purposes of this chapter and shall consider the effect of
    37  particular businesses on the community and area in the vicinity  of  the
    38  farm cidery licensee.
    39    3.  (a) A farm cidery licensee may apply for a permit to conduct tast-
    40  ings away from the licensed premises of cider produced by the  licensee.
    41  Such  permit shall be valid throughout the state and may be issued on an

    42  annual basis or for individual events. Each such permit and the exercise
    43  of the privilege granted thereby shall be  subject  to  such  rules  and
    44  conditions of the authority as it deems necessary.
    45    (b) Tastings shall be conducted subject to the following limitations:
    46    (i)  tastings  shall be conducted by an official agent, representative
    47  or solicitor of one or more farm cideries. Such agent, representative or
    48  solicitor shall be physically present at all times during the conduct of
    49  the tastings; and
    50    (ii) any liability stemming from a right of action  resulting  from  a
    51  tasting  of  cider  as  authorized  herein  and  in  accordance with the
    52  provisions of sections 11-100 and 11-101 of the general obligations law,

    53  shall accrue to the farm cidery.
    54    4. A licensed farm cidery holding a tasting permit issued pursuant  to
    55  subdivision  three  of  this  section  may  apply to the authority for a
    56  permit to sell cider produced by such farm cidery, by the bottle, during

        A. 8047                             5
 
     1  such tastings in premises licensed  under  sections  sixty-four,  sixty-
     2  four-a,  eighty-one  and eighty-one-a of this chapter.  Each such permit
     3  and the exercise of the privilege granted thereby shall  be  subject  to
     4  such rules and conditions of the authority as it deems necessary.
     5    5.  A  licensed farm cidery may, under such rules as may be adopted by
     6  the authority, sell cider manufactured by  the  licensee  or  any  other

     7  licensed  farm  cidery  at retail in bulk by the keg, cask or barrel for
     8  consumption and not for resale at a clam-bake, barbeque, picnic,  outing
     9  or  other similar outdoor gathering at which more than fifty persons are
    10  assembled.
    11    6. A licensed farm cidery may apply to the authority for a license  to
    12  sell  beer, liquor and/or wine at retail for consumption on the premises
    13  in a restaurant owned by him and conducted and operated by the  licensee
    14  in or adjacent to its farm cidery. All of the provisions of this chapter
    15  relative  to licenses to sell beer, liquor or wine at retail or consump-
    16  tion on the premises shall apply so far as applicable.
    17    7.  A farm cidery license shall authorize the holder thereof to  manu-

    18  facture,  bottle and sell food condiments and products such as mustards,
    19  sauces, jams, jellies, mulling spices and other cider related  foods  in
    20  addition  to  other  such food and crafts on and from the licensed prem-
    21  ises. Such license shall authorize the holder thereof to store and  sell
    22  gift  items  in a tax-paid room upon the licensed premises incidental to
    23  the sale of cider. These gift items shall be limited  to  the  following
    24  categories:
    25    (a)  non-alcoholic  beverages  for  consumption  on  or  off premises,
    26  including but not limited to bottled water, juice and soda beverages;
    27    (b) food items for the purpose of complementing cider tastings,  which
    28  shall  mean  a diversified selection of food that is ordinarily consumed

    29  without the use of tableware and  can  be  conveniently  consumed  while
    30  standing  or  walking.  Such food items shall include but not be limited
    31  to: cheeses, fruits, vegetables, chocolates, breads, mustards and crack-
    32  ers;
    33    (c) food items, which shall include locally produced farm products and
    34  any food  or  food  product  not  specifically  prepared  for  immediate
    35  consumption  upon  the  premises. Such food items may be combined into a
    36  package containing cider related products;
    37    (d) cider supplies and  accessories,  which  shall  include  any  item
    38  utilized for the storage, serving or consumption of cider or for decora-
    39  tive  purposes.  These  supplies  may  be sold as single items or may be

    40  combined into a package containing cider;
    41    (e) cider-making equipment and supplies including, but not limited to,
    42  home cider-making kits, filters, bottling equipment, and books or  other
    43  written material to assist cider-makers and home cider-makers to produce
    44  and bottle cider;
    45    (f)  souvenir  items,  which  shall  include,  but  not  be limited to
    46  artwork, crafts, clothing, agricultural products and any other  articles
    47  which can be construed to propagate tourism within the region.
    48    8.  Notwithstanding any provision of this chapter to the contrary, any
    49  farm cidery licensee may charge for tours of its premises.
    50    9. The holder of a license issued under this section may operate up to

    51  five branch offices located away from the  licensed  farm  cidery.  Such
    52  locations  shall  be  considered  part  of the licensed premises and all
    53  activities allowed at and limited to the farm cidery may be conducted at
    54  the branch offices. Such branch offices shall  not  be  located  within,
    55  share  a  common  entrance and exit with, or have any interior access to
    56  any other business, including premises licensed to sell alcoholic bever-

        A. 8047                             6
 
     1  ages at retail. Prior to commencing operation of any such branch office,
     2  the licensee shall notify the authority of the location of  such  branch
     3  office and the authority may issue a permit for the operation of same.

     4    10.  No  farm  cidery shall manufacture in excess of one hundred fifty
     5  thousand gallons of cider annually.
     6    11. (a) Except as provided in paragraph (b) of  this  subdivision,  no
     7  licensed  farm cidery shall manufacture or sell any cider other than New
     8  York state labelled cider.
     9    (b) In the event that the commissioner  of  agriculture  and  markets,
    10  after  investigating  and  compiling information pursuant to subdivision
    11  forty-two of section sixteen of the agriculture and markets law,  deter-
    12  mines  that a natural disaster, act of God, or continued adverse weather
    13  condition has destroyed much of the apple crop necessary  for  producing
    14  cider,  such  commissioner,  in  consultation  with  the chairman of the

    15  authority, may give authorization to a  duly  licensed  farm  cidery  to
    16  manufacture or sell cider produced from apples grown outside this state.
    17  No  such authorization shall be granted to a farm cidery licensee unless
    18  such licensee certifies to such commissioner the quantity  of  New  York
    19  grown  apples unavailable to such licensee due to such natural disaster,
    20  act of God or continuing adverse weather condition  and  satisfies  such
    21  commissioner  that  reasonable efforts were made to obtain apples from a
    22  New York state source for such cider  making  purpose.  No  farm  cidery
    23  shall  utilize  an  amount  of  out-of-state  grown apples exceeding the
    24  amount of New York grown apples that such cidery is unable to obtain due

    25  to the destruction of New York grown apples by a natural  disaster,  act
    26  of  God  or  continuing  adverse  weather condition as determined by the
    27  commissioner of agriculture and markets pursuant  to  this  subdivision.
    28  For  purposes  of  this  subdivision,  the department of agriculture and
    29  markets and the authority are authorized to adopt rules and  regulations
    30  as  they may deem necessary to carry out the provisions of this subdivi-
    31  sion which shall include  ensuring  that  in  manufacturing  cider  farm
    32  cideries  utilize  apples grown in New York state to the extent they are
    33  reasonably available, prior to utilizing  apples  from  an  out-of-state
    34  source for such purpose.
    35    (c)  The  commissioner of agriculture and markets shall make available

    36  to farm cideries and to the public each  specific  apple  loss  determi-
    37  nation  issued pursuant to paragraph (b) of this subdivision on or after
    38  August twentieth of each year.
    39    (d) In the event that the continuing effects of  a  natural  disaster,
    40  act  of God, or adverse weather condition which occurred prior to August
    41  twentieth of each year or the effects of a natural disaster, act of God,
    42  or adverse weather condition which occurs subsequent to August twentieth
    43  of each year results in any apple crop loss which  meets  the  standards
    44  provided in paragraph (b) of this subdivision, the commissioner of agri-
    45  culture and markets, in consultation with the chairman of the authority,

    46  may  issue  additional  apple  crop  loss determinations and shall expe-
    47  ditiously make available to farm cideries and to  the  public  the  loss
    48  determination  issued  pursuant to this paragraph prior to October tenth
    49  of each year.
    50    12. Notwithstanding any contrary provision of law or of  any  rule  or
    51  regulation  promulgated  pursuant thereto, and in addition to the activ-
    52  ities which may otherwise be carried out by any  person  licensed  under
    53  this  section,  such  person  may,  on  the  premises designated in such
    54  license:
    55    (a) produce, package, bottle, sell and deliver soft drinks  and  other
    56  non-alcoholic beverages, vitamins, and other by-products;

        A. 8047                             7
 

     1    (b) recover carbon dioxide and yeast;
     2    (c)  store  bottles,  packages and supplies necessary or incidental to
     3  all such operations;
     4    (d) package, bottle, sell and deliver wine products;
     5    (e) allow for the premises including space and equipment to be  rented
     6  by a licensed tenant cider producer for the purposes of alternation.
     7    13. Notwithstanding any other provision of this chapter, the authority
     8  may  issue  a  farm cidery license to the holder of a farm brewery, farm
     9  winery or farm distiller's license for use at such  licensee's  existing
    10  licensed  premises.  The  holder  of a farm brewery, farm winery or farm
    11  distiller's license that simultaneously holds a farm cidery  license  on

    12  an  adjacent premises may share and use the same tasting room facilities
    13  to conduct any tastings that such licensee is  otherwise  authorized  to
    14  conduct.
    15    14.  The  authority is hereby authorized to promulgate rules and regu-
    16  lations to effectuate the purposes of this section. In prescribing  such
    17  rules  and  regulations,  the  authority shall promote the expansion and
    18  profitability of cider production and of tourism in  New  York,  thereby
    19  promoting the conservation, production and enhancement of New York state
    20  agricultural lands.
    21    §  7.  Subdivision 1 of section 56-a of the alcoholic beverage control
    22  law, as amended by chapter 108 of the laws of 2012, is amended  to  read
    23  as follows:

    24    1.  In addition to the annual fees provided for in this chapter, there
    25  shall be paid to the authority  with  each  initial  application  for  a
    26  license  filed  pursuant to section fifty-one, fifty-one-a, fifty-three,
    27  fifty-eight, fifty-eight-c, sixty-one, sixty-two, seventy-six or  seven-
    28  ty-eight  of  this  chapter,  a filing fee of four hundred dollars; with
    29  each initial application for a license filed pursuant to section  sixty-
    30  three,  sixty-four,  sixty-four-a  or  sixty-four-b  of  this chapter, a
    31  filing fee of two hundred dollars; with each initial application  for  a
    32  license filed pursuant to section fifty-three-a, fifty-four, fifty-five,
    33  fifty-five-a,  seventy-nine, eighty-one or eighty-one-a of this chapter,
    34  a filing fee of one hundred dollars; with each initial application for a
    35  permit filed pursuant to section ninety-one,  ninety-one-a,  ninety-two,

    36  ninety-two-a,  ninety-three,  ninety-three-a,  if  such  permit is to be
    37  issued on a calendar year basis, ninety-four, ninety-five, ninety-six or
    38  ninety-six-a, or pursuant to paragraph b, c, e or j of  subdivision  one
    39  of  section ninety-nine-b of this chapter if such permit is to be issued
    40  on a calendar year basis, or for an additional bar pursuant to  subdivi-
    41  sion four of section one hundred of this chapter, a filing fee of twenty
    42  dollars;  and  with  each application for a permit under section ninety-
    43  three-a of this chapter, other than a permit to be issued on a  calendar
    44  year  basis, section ninety-seven, ninety-eight, ninety-nine, or ninety-
    45  nine-b of this chapter, other than a permit to  be  issued  pursuant  to
    46  paragraph  b,  c,  e or j of subdivision one of section ninety-nine-b of
    47  this chapter on a calendar year basis, a filing fee of ten dollars.

    48    § 8. Subdivision 2 of section 56-a of the alcoholic  beverage  control
    49  law,  as  amended by chapter 108 of the laws of 2012, is amended to read
    50  as follows:
    51    2. In addition to the annual fees provided for in this chapter,  there
    52  shall  be  paid  to  the  authority  with each renewal application for a
    53  license filed pursuant to section fifty-one,  fifty-one-a,  fifty-three,
    54  fifty-eight,  fifty-eight-c, sixty-one, sixty-two, seventy-six or seven-
    55  ty-eight of this chapter, a filing fee of one hundred dollars; with each
    56  renewal application for a license filed pursuant to section sixty-three,

        A. 8047                             8
 
     1  sixty-four, sixty-four-a or sixty-four-b of this chapter, a  filing  fee
     2  of  ninety  dollars;  with  each renewal application for a license filed

     3  pursuant to section seventy-nine, eighty-one  or  eighty-one-a  of  this
     4  chapter,  a  filing  fee  of  twenty-five dollars; and with each renewal
     5  application for a license or permit filed  pursuant  to  section  fifty-
     6  three-a, fifty-four, fifty-five, fifty-five-a, ninety-one, ninety-one-a,
     7  ninety-two,  ninety-two-a,  ninety-three, ninety-three-a, if such permit
     8  is issued on a calendar year basis, ninety-four, ninety-five, ninety-six
     9  or ninety-six-a of this chapter or pursuant to subdivisions b, c, e or j
    10  of section ninety-nine-b, if such permit is issued on  a  calendar  year
    11  basis,  or  with each renewal application for an additional bar pursuant
    12  to subdivision four of section one hundred of this chapter, a filing fee
    13  of thirty dollars.
    14    § 9. Paragraph (a) of subdivision 6-a of section 51 of  the  alcoholic

    15  beverage  control  law,  as added by chapter 108 of the laws of 2012, is
    16  amended to read as follows:
    17    (a) sell such beer to licensed farm distillers,  farm  wineries,  farm
    18  cideries and farm breweries. All such beer sold by the licensee shall be
    19  securely  sealed  and have attached thereto a label as shall be required
    20  by section one hundred seven-a of this chapter;
    21    § 10. Paragraph (d) of subdivision 2 of section 51-a of the  alcoholic
    22  beverage  control  law,  as added by chapter 108 of the laws of 2012, is
    23  amended to read as follows:
    24    (d) sell beer and cider manufactured by the  licensee  to  wholesalers
    25  and  retailers  licensed  in  this  state  to  sell such beer and cider,
    26  licensed farm distillers, licensed farm wineries, licensed farm cideries
    27  and any other licensed farm brewery. All such beer and cider sold by the

    28  licensee shall be securely sealed and have attached thereto a  label  as
    29  shall be required by section one hundred seven-a of this chapter;
    30    §  11.  Paragraphs (j) and (k) of subdivision 2 of section 51-a of the
    31  alcoholic beverage control law are relettered paragraphs (k) and (l) and
    32  a new paragraph (j) is added to read as follows:
    33    (j) conduct tastings of and sell at retail  for  consumption  off  the
    34  premises  New York state labelled cider manufactured by a licensed cider
    35  producer or licensed farm cidery;
    36    § 12. Subdivision 1 of section 61 of the  alcoholic  beverage  control
    37  law,  as  amended by chapter 108 of the laws of 2012, is amended to read
    38  as follows:
    39    1. A class A distiller's license shall authorize the holder thereof to
    40  operate a distillery for the manufacture of liquors by  distillation  or

    41  redistillation  at  the premises specifically designated in the license.
    42  Such a license shall also authorize the sale in bulk  by  such  licensee
    43  from  the  licensed  premises  of  the  products manufactured under such
    44  license  to  any  person  holding  a  distiller's  class  A  license,  a
    45  distiller's class B license or a permittee engaged in the manufacture of
    46  products  which  are unfit for beverage use. It shall also authorize the
    47  sale from the licensed premises and from one other location in the state
    48  of New York of any liquor whether or not manufactured by  such  licensee
    49  to a wholesale or retail liquor licensee or permittee in sealed contain-
    50  ers  of  not more than one quart each. Such license shall also authorize
    51  the sale of New York state labelled liquor to  licensed  farm  wineries,
    52  farm cideries, farm distilleries and farm breweries in sealed containers

    53  of  not  more  than  one quart each. Such license shall also include the
    54  privilege to operate a rectifying plant under the same terms and  condi-
    55  tions as the holder of a class B distiller's license without the payment
    56  of any additional fee.

        A. 8047                             9
 
     1    §  13. Subdivision 1-a of section 61 of the alcoholic beverage control
     2  law, as amended by chapter 571 of the laws of 2008, is amended  to  read
     3  as follows:
     4    1-a. A class A-1 distiller's license shall authorize the holder there-
     5  of  to  operate  a distillery which has a production capacity of no more
     6  than thirty-five thousand  gallons  per  year  for  the  manufacture  of
     7  liquors  by  distillation or redistillation at the premises specifically
     8  designated in the license. Such a license shall also authorize the  sale

     9  in  bulk  by  such  licensee  from the licensed premises of the products
    10  manufactured under such license to any person holding a winery  license,
    11  farm  winery license, distiller's class A license, a distiller's class B
    12  license or a permittee engaged in the manufacture of products which  are
    13  unfit  for  beverage  use.  It  shall  also  authorize the sale from the
    14  licensed premises and from one other location in the state of  New  York
    15  of liquors manufactured by such licensee to a wholesale or retail liquor
    16  licensee  or  permittee  in sealed containers of not more than one quart
    17  each. In addition, it shall authorize such licensee  to  sell  from  the
    18  licensed  premises  New York state labelled liquors to [a] licensed farm
    19  [winery licensee] wineries, farm breweries, farm distilleries  and  farm

    20  cideries in sealed containers of not more than one quart for retail sale
    21  for off-premises consumption. Such license shall also include the privi-
    22  lege  to  operate a rectifying plant under the same terms and conditions
    23  as the holder of a class B-1 distiller's license without the payment  of
    24  any additional fee.
    25    §  14. Paragraph (a) of subdivision 2-c of section 61 of the alcoholic
    26  beverage control law, as amended by chapter 108 of the laws of 2012,  is
    27  amended to read as follows:
    28    (a)  A  class D distiller's license, otherwise known as a farm distil-
    29  lery license, shall authorize the holder of such a license to operate  a
    30  farm distillery at the premises specifically designated in the license:
    31    (i)  To  manufacture  liquor primarily from farm and food products, as
    32  defined in subdivision two of section  two  hundred  eighty-two  of  the

    33  agriculture and markets law;
    34    (ii)  To  put  such  liquor into containers of not more than one quart
    35  each, which containers shall then be sealed and to sell such  liquor  at
    36  wholesale,  for  resale,  and  to  licensed farm wineries, farm cideries
    37  [and], farm breweries[,] and  other  farm  distilleries,  wholesale  and
    38  retail licensees, and permittees;
    39    (iii) To sell at retail, for personal use, in such sealed containers;
    40    (iv)  To sell in bulk, liquor manufactured by the licensee to a winery
    41  or farm winery licensee, or to the holder of a class A, A-1, B, B-1 or C
    42  distiller's license, or to the holder of a  permit  issued  pursuant  to
    43  paragraph c of subdivision one of section ninety-nine-b of this chapter;
    44    (v)  To conduct tastings of and sell at retail for consumption off the

    45  premises New York state labelled beer manufactured by a licensed  brewer
    46  or licensed farm brewery;
    47    (vi) To conduct tastings of and sell at retail for consumption off the
    48  premises  New York state labelled cider manufactured by a licensed brew-
    49  er, licensed farm brewery, licensed farm  winery  [or],  licensed  cider
    50  producer or licensed farm cidery; and
    51    (vii)  To  conduct  tastings of and sell at retail for consumption off
    52  the premises New York state labelled wine  manufactured  by  a  licensed
    53  winery or licensed farm winery.
    54    §  15.  Paragraph  (e) of subdivision 2 of section 76 of the alcoholic
    55  beverage control law, as amended by chapter 108 of the laws of 2012,  is
    56  amended to read as follows:

        A. 8047                            10
 

     1    (e) to sell from the licensed premises to licensed farm wineries, farm
     2  cideries,  farm  distilleries and farm breweries New York state labelled
     3  wine manufactured by the licensee in the original sealed  containers  of
     4  not more than fifteen gallons each; and
     5    §  16. Paragraph (c) of subdivision 2 of section 76-a of the alcoholic
     6  beverage control law, as amended by chapter 108 of the laws of 2012,  is
     7  amended to read as follows:
     8    (c) sell from the licensed premises to a licensed winery, farm distil-
     9  ler,  farm  brewery, farm cidery, wholesaler or retailer, or to a corpo-
    10  ration operating railroad cars  or  aircraft  for  consumption  on  such
    11  carriers,  or  at retail for consumption off the premises, wine or cider
    12  manufactured by the licensee as above set forth and to sell  or  deliver

    13  such  wine or cider to persons outside the state pursuant to the laws of
    14  the place of such sale or delivery. All  wine  or  cider  sold  by  such
    15  licensee  for  consumption off the premises shall be securely sealed and
    16  have attached thereto a label setting forth such information as shall be
    17  required by this chapter;
    18    § 17. Paragraph (h) of subdivision 6 of section 76-a of the  alcoholic
    19  beverage  control  law,  as added by chapter 108 of the laws of 2012, is
    20  amended to read as follows:
    21    (h) Conduct tastings of and sell at retail  for  consumption  off  the
    22  premises  New York state labelled cider manufactured by a licensed brew-
    23  er, licensed farm brewery, licensed farm  winery  [or],  licensed  cider
    24  producer or licensed farm cidery.
    25    § 18. Paragraph (c) of subdivision 42 of section 16 of the agriculture

    26  and markets law, as added by chapter 108 of the laws of 2012, is amended
    27  to read as follows:
    28    (c)  For  purposes of making timely determinations and consulting with
    29  the chairman of the  state  liquor  authority  pursuant  to  subdivision
    30  twelve  of  section fifty-one-a and subdivision eleven of section fifty-
    31  eight-c of the alcoholic beverage control law, investigate  and  compile
    32  information  relative  to  natural  disasters, acts of God, or continued
    33  adverse weather conditions which shall affect the crop of apples used in
    34  the production of cider.
    35    § 19. Paragraph (i) of subdivision 22 of section 210 of the  tax  law,
    36  as  amended by section 6 of part K of chapter 62 of the laws of 2006, is
    37  amended to read as follows:
    38    (i) Special rules. For purposes of this subdivision, the term "federal

    39  gross  income  from  farming"  shall  include  gross  income  from   the
    40  production of maple syrup, cider, Christmas trees derived from a managed
    41  Christmas  tree  operation whether dug for transplanting or cut from the
    42  stump, or from a commercial  horse  boarding  operation  as  defined  in
    43  subdivision thirteen of section three hundred one of the agriculture and
    44  markets  law,  or  from  the sale of wine from a licensed farm winery as
    45  provided for in article six of the alcoholic beverage  control  law,  or
    46  from  the  sale  of cider from a licensed farm cidery as provided for in
    47  section fifty-eight-c of the alcoholic beverage control law.
    48    § 20. Paragraph 8 of subsection (n) of section 606 of the tax law,  as
    49  amended  by  section  3  of part K of chapter 62 of the laws of 2006, is
    50  amended to read as follows:

    51    (8) Special rules. For purposes of this subsection, the term  "federal
    52  gross   income  from  farming"  shall  include  gross  income  from  the
    53  production of maple syrup, cider, Christmas trees derived from a managed
    54  Christmas tree operation whether dug for transplanting or cut  from  the
    55  stump,  or  from  a  commercial  horse  boarding operation as defined in
    56  subdivision thirteen of section three hundred one of the agriculture and

        A. 8047                            11
 
     1  markets law, or from the sale of wine from a  licensed  farm  winery  as
     2  provided  for  in  article six of the alcoholic beverage control law, or
     3  from the sale of cider from a licensed farm cidery as  provided  for  in
     4  section fifty-eight-c of the alcoholic beverage control law.

     5    §  21.  Subparagraph  (C) of paragraph 1 of subdivision (i) of section
     6  1136 of the tax law, as amended by chapter 108 of the laws of  2012,  is
     7  amended to read as follows:
     8    (C)  Every  wholesaler,  as  defined by section three of the alcoholic
     9  beverage control law, if it has made a sale of an alcoholic beverage, as
    10  defined by section four hundred twenty of this chapter, without collect-
    11  ing sales or use tax during the period covered by the return, except (i)
    12  a sale to a person that has furnished an exempt organization certificate
    13  to the wholesaler for that sale; or (ii) a sale  to  another  wholesaler
    14  whose license under the alcoholic beverage control law does not allow it
    15  to  make retail sales of the alcoholic beverage. For each vendor, opera-
    16  tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without

    17  collecting  sales  or  compensating use tax, the return must include the
    18  total value of those sales made during the period covered by the  return
    19  (excepting  the sales described in clauses (i) and (ii) of this subpara-
    20  graph) and the vendor's, operator's or recipient's state liquor authori-
    21  ty license number, along with the information required by paragraph  two
    22  of  this  subdivision.  A  person  operating  pursuant  to a farm winery
    23  license as provided in section seventy-six-a of the  alcoholic  beverage
    24  control law, or a person operating pursuant to a farm distillery license
    25  as  provided in subdivision two-c of section sixty-one of such law, or a
    26  person operating pursuant to  a  farm  cidery  license  as  provided  in
    27  section fifty-eight-c of the alcoholic beverage control law, or a person

    28  operating  pursuant  to  a  farm  brewery license as provided in section
    29  fifty-one-a of the alcoholic beverage control law, or a person operating
    30  pursuant to any combination of such licenses, shall not  be  subject  to
    31  any of the requirements of this subdivision.
    32    §  22.  This act shall take effect on the ninetieth day after it shall
    33  have become a law.
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