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A07947 Summary:

BILL NOA07947A
 
SAME ASSAME AS S06289-A
 
SPONSORLupardo
 
COSPNSR
 
MLTSPNSRSimon
 
Amd §1115, Tax L; amd §§51 & 51-a, ABC L
 
Exempts beer tastings from retail sales and compensating use taxes when the beer tasting meets certain limitations on the amount of beer provided or sold to a person in a calendar day.
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A07947 Actions:

BILL NOA07947A
 
05/29/2019referred to ways and means
06/07/2019amend and recommit to ways and means
06/07/2019print number 7947a
06/14/2019reported referred to rules
06/17/2019reported
06/17/2019rules report cal.411
06/17/2019ordered to third reading rules cal.411
06/18/2019passed assembly
06/18/2019delivered to senate
06/18/2019REFERRED TO RULES
06/19/2019SUBSTITUTED FOR S6289A
06/19/20193RD READING CAL.1708
06/19/2019PASSED SENATE
06/19/2019RETURNED TO ASSEMBLY
12/17/2019delivered to governor
12/20/2019signed chap.722
12/20/2019approval memo.69
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A07947 Committee Votes:

WAYS AND MEANS Chair:Weinstein DATE:06/14/2019AYE/NAY:30/0 Action: Favorable refer to committee Rules
WeinsteinAyeBarclayExcused
LentolAyeCrouchAye
SchimmingerAyeFitzpatrickAye
GanttExcusedHawleyAye
GlickAyeMalliotakisAye
NolanAyeMontesanoAye
PretlowAyeRaAye
PerryAyeBlankenbushAye
ColtonAyePalmesanoAye
CookExcusedNorrisAye
CahillAye
AubryAye
ThieleAye
CusickAye
OrtizAye
BenedettoAye
WeprinAye
RodriguezExcused
RamosExcused
BraunsteinAye
McDonaldAye
RozicAye
SimotasAye
DinowitzAye
MillerAye

RULES Chair:Gottfried DATE:06/17/2019AYE/NAY:26/0 Action: Favorable
HeastieExcusedKolbAye
GottfriedAyeCrouchAye
LentolAyeFinchAye
GanttExcusedBarclayAye
NolanExcusedRaiaAye
WeinsteinAyeHawleyAye
OrtizAyeGiglioAye
PretlowAyeMalliotakisAye
CookAye
GlickAye
AubryAye
EnglebrightAye
DinowitzAye
ColtonAye
MagnarelliAye
PerryAye
PaulinAye
TitusExcused
Peoples-StokesAye
BenedettoAye
LavineExcused
LupardoAye
ZebrowskiAye

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A07947 Floor Votes:

DATE:06/18/2019Assembly Vote  YEA/NAY: 148/0
Yes
Abbate
Yes
Crespo
ER
Gantt
Yes
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
Yes
Crouch
Yes
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
Yes
Giglio
Yes
Magnarelli
Yes
Pichardo
Yes
Smith
Yes
Ashby
Yes
Cusick
Yes
Glick
Yes
Malliotakis
Yes
Pretlow
Yes
Smullen
Yes
Aubry
Yes
Cymbrowitz
Yes
Goodell
Yes
Manktelow
Yes
Quart
Yes
Solages
Yes
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
Yes
Ra
Yes
Stec
Yes
Barnwell
Yes
De La Rosa
Yes
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
Yes
Barrett
Yes
DenDekker
Yes
Gunther
Yes
McMahon
Yes
Ramos
Yes
Stern
Yes
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
Yes
Raynor
Yes
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
Yes
Dinowitz
Yes
Hyndman
Yes
Miller ML
Yes
Richardson
Yes
Thiele
Yes
Blankenbush
Yes
DiPietro
Yes
Jacobson
Yes
Montesano
Yes
Rivera
ER
Titus
Yes
Brabenec
Yes
D'Urso
Yes
Jaffee
Yes
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
Yes
Johns
Yes
Niou
Yes
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
Yes
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
Yes
Norris
Yes
Rozic
Yes
Walsh
Yes
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
Yes
Byrne
Yes
Fernandez
Yes
Kolb
Yes
Ortiz
Yes
Salka
Yes
Weprin
Yes
Byrnes
Yes
Finch
Yes
Lalor
Yes
Otis
Yes
Santabarbara
Yes
Williams
Yes
Cahill
Yes
Fitzpatrick
Yes
Lavine
Yes
Palmesano
Yes
Sayegh
Yes
Woerner
Yes
Carroll
Yes
Friend
Yes
Lawrence
Yes
Palumbo
Yes
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
Yes
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker

‡ Indicates voting via videoconference
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A07947 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7947--A
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 29, 2019
                                       ___________
 
        Introduced  by  M. of A. LUPARDO -- Multi-Sponsored by -- M. of A. SIMON
          -- read once and referred to  the  Committee  on  Ways  and  Means  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
 
        AN ACT to amend the tax law and the alcoholic beverage control  law,  in
          relation  to  exempting  certain  beer  tastings from retail sales and
          compensating use taxes
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Paragraph  33 of subdivision a of section 1115 of the tax
     2  law, as amended by chapter 418 of the laws of 2017, is amended  to  read
     3  as follows:
     4    (33)  Wine or wine product, beer or beer product, cider or cider prod-
     5  uct, liquor or liquor product, and the kegs,  cans,  bottles,  growlers,
     6  corks,  caps,  and  labels  used  to  package  such  alcoholic  product,
     7  furnished by the official agent of a farm winery, winery, brewery,  farm
     8  brewery,  cider  producer,  farm  cidery,  distillery,  farm distillery,
     9  wholesaler, or importer at a wine, beer, cider or liquor tasting held in
    10  accordance with the alcoholic beverage control  law  to  a  customer  or
    11  prospective  customer  who  consumes such wine, beer, cider or liquor at
    12  such tasting.  For purposes of this paragraph, a beer tasting shall meet
    13  the definition set forth in subdivision three-a of section fifty-one  of
    14  the  alcoholic  beverage control law or paragraph (f) of subdivision two
    15  of section fifty-one-a of such law.
    16    § 2. Subdivision 3-a of section 51 of the alcoholic  beverage  control
    17  law,  as added by chapter 431 of the laws of 2014, is amended to read as
    18  follows:
    19    3-a. A licensed brewer may at the licensed premises  conduct  tastings
    20  of,  and sell at retail for consumption on or off the licensed premises,
    21  any beer manufactured by the licensee or  any  New  York  state  labeled
    22  beer. For purposes of the exemption on retail sales and compensating use
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11869-03-9

        A. 7947--A                          2
 
     1  taxes provided for in paragraph thirty-three of subdivision a of section
     2  eleven hundred fifteen of the tax law, a beer tasting shall mean no more
     3  than  five  samples  of beer not exceeding five fluid ounces each, which
     4  may  be  provided or sold to a person in any calendar day, and each such
     5  sample shall be a different beer than  the  others.  Provided,  however,
     6  that  for  tastings  and sales for on-premises consumption, the licensee
     7  shall regularly keep food available for sale or service  to  its  retail
     8  customers  for  consumption  on  the  premises. A licensee providing the
     9  following shall be deemed in compliance with this provision:  (i)  sand-
    10  wiches,  soups or other such foods, whether fresh, processed, pre-cooked
    11  or frozen; and/or (ii) food items intended to complement the tasting  of
    12  alcoholic  beverages,  which  shall mean a diversified selection of food
    13  that is ordinarily consumed without the use  of  tableware  and  can  be
    14  conveniently  consumed  while  standing  or  walking,  including but not
    15  limited to: cheeses, fruits, vegetables,  chocolates,  breads,  mustards
    16  and crackers. All of the provisions of this chapter relative to licenses
    17  to  sell  beer  at  retail for consumption on and off the premises shall
    18  apply so far as applicable to such licensee.
    19    § 3. Paragraph (f) of subdivision 2 of section 51-a of  the  alcoholic
    20  beverage  control law, as amended by chapter 522 of the laws of 2018, is
    21  amended to read as follows:
    22    (f) conduct tastings at the licensed  premises  of  beer,  cider,  and
    23  braggot manufactured by the licensee or any other licensed farm brewery.
    24  For purposes of the exemption on retail sales and compensating use taxes
    25  provided for in paragraph thirty-three of subdivision a of section elev-
    26  en  hundred fifteen of the tax law, beer tasting shall mean no more than
    27  five samples of beer not exceeding five fluid ounces each, which may  be
    28  provided  or  sold to a person in any calendar day, and each such sample
    29  shall be a different beer than the others;
    30    § 4. This act shall take effect immediately.
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