STATE OF NEW YORK
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9288
IN SENATE
May 9, 2024
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Introduced by Sen. FERNANDEZ -- 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 establishing an excise tax
on alcoholic beverages sold for off-premises consumption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 424-a to
2 read as follows:
3 § 424-a. Excise tax on alcoholic beverages sold for off-premises
4 consumption. 1. (a) There is hereby levied and imposed an excise tax on
5 the retail sale of alcoholic beverages for off-premises consumption at a
6 rate of five percent.
7 (b) The tax rate set forth in this section shall be reviewed annually
8 and adjusted periodically by the commissioner as needed to maintain a
9 consistent effect relative to inflation.
10 2. All taxes, interest and penalties collected or received by the
11 commissioner under this section shall be deposited and disposed of
12 pursuant to the provisions of section one hundred seventy-one-a of this
13 chapter, provided that an amount equal to one hundred percent collected
14 under this section less any amount determined by the commissioner to be
15 reserved by the comptroller for refunds or reimbursements shall be paid
16 by the comptroller to the credit of the New York state drug treatment
17 and public education fund created in section ninety-nine-jj of the state
18 finance law.
19 3. The tax imposed by this section shall be administered and collected
20 in a like manner as the taxes imposed under article twenty-eight of this
21 chapter, and the definitions and the provisions applicable to the admin-
22 istration, collection, determination, enforcement, and disposition of
23 the taxes imposed by article twenty-eight of this chapter shall apply to
24 the tax imposed by this section insofar as such provisions can be made
25 applicable to such tax with the limitations set forth herein and such
26 modifications as may be necessary in order to adapt such provisions to
27 the tax imposed. Such provisions shall apply with the same force and
28 effect as if the language of such provisions had been set forth in full
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15427-01-4
S. 9288 2
1 in this section and had been expressly referred to the tax imposed by
2 this section except to the extent that any of such provisions is either
3 inconsistent with or is not relevant to this section.
4 § 2. This act shall take effect on the first day of the quarterly
5 sales tax period, as set forth in subdivision (b) of section 1136 of the
6 tax law, next succeeding the ninetieth day after it shall have become a
7 law, and shall apply in accordance with the applicable transitional
8 provisions of section 1106 of the tax law.