STATE OF NEW YORK
________________________________________________________________________
S. 4668 A. 6724
2015-2016 Regular Sessions
SENATE - ASSEMBLY
April 1, 2015
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IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain wineries
from the requirement to file annual information returns
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (C) of paragraph 1 of subdivision (i) of
2 section 1136 of the tax law, as amended by chapter 384 of the laws of
3 2013, is amended to read as follows:
4 (C) Every wholesaler, as defined by section three of the alcoholic
5 beverage control law, if it has made a sale of an alcoholic beverage, as
6 defined by section four hundred twenty of this chapter, without collect-
7 ing sales or use tax during the period covered by the return, except (i)
8 a sale to a person that has furnished an exempt organization certificate
9 to the wholesaler for that sale; or (ii) a sale to another wholesaler
10 whose license under the alcoholic beverage control law does not allow it
11 to make retail sales of the alcoholic beverage. For each vendor, opera-
12 tor, or recipient to whom the wholesaler has made a sale without
13 collecting sales or compensating use tax, the return must include the
14 total value of those sales made during the period covered by the return
15 (excepting the sales described in clauses (i) and (ii) of this subpara-
16 graph) and the vendor's, operator's or recipient's state liquor authori-
17 ty license number, along with the information required by paragraph two
18 of this subdivision. A person operating pursuant to a farm winery
19 license as provided in section seventy-six-a of the alcoholic beverage
20 control law, or a person operating pursuant to a winery license as
21 provided in section seventy-six of the alcoholic beverage control law
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10274-01-5
S. 4668 2 A. 6724
1 and whose winery manufactures less than one hundred fifty thousand
2 finished gallons of wine annually, or a person operating pursuant to a
3 farm distillery license as provided in subdivision two-c of section
4 sixty-one of such law, or a person operating pursuant to a farm cidery
5 license as provided in section fifty-eight-c of the alcoholic beverage
6 control law, or a person operating pursuant to a farm brewery license as
7 provided in section fifty-one-a of the alcoholic beverage control law,
8 or a person operating pursuant to any combination of such licenses,
9 shall not be subject to any of the requirements of this subdivision.
10 § 2. This act shall take effect immediately.
