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A07106 Summary:

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A07106 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7106
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                     April 23, 2015
                                       ___________
 
        Introduced by M. of A. CAHILL -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to  amend  the  tax  law, in relation to exempting brewers that
          produce less than sixty thousand barrels  of  beer  a  year  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 farm distillery license
    21  as provided in subdivision two-c of section sixty-one of such law, or  a
    22  person  operating  pursuant  to  a  farm  cidery  license as provided in
    23  section fifty-eight-c of the alcoholic beverage control law, or a person
    24  operating pursuant to a farm brewery  license  as  provided  in  section
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09881-01-5
        A. 7106                             2
 
     1  fifty-one-a of the alcoholic beverage control law, or a person operating
     2  pursuant  to  a brewer's license as provided in section fifty-one of the
     3  alcoholic beverage control law who produces  less  than  sixty  thousand
     4  barrels  of  beer a year, or a person operating pursuant to any combina-
     5  tion of such licenses, shall not be subject to any of  the  requirements
     6  of this subdivision.
     7    § 2. This act shall take effect immediately.