Exempts alcoholic beverages sold at retail by a licensed producer of alcoholic beverages to a customer where such sale occurs either at the brewery, winery or distillery where such alcoholic beverage was produced or as a direct delivery from the tax on alcoholic beverages.
STATE OF NEW YORK
________________________________________________________________________
6512
2023-2024 Regular Sessions
IN SENATE
April 25, 2023
___________
Introduced by Sen. KENNEDY -- 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 exempting certain sales from
the tax on alcoholic beverages; and providing for the repeal of such
provisions upon the expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 424 of the tax law is amended by adding a new
2 subdivision 7 to read as follows:
3 7. Notwithstanding any other provision of this article, there shall be
4 exempt from the taxes imposed under this article, alcoholic beverages
5 sold at retail by a licensed producer of alcoholic beverages to a
6 customer where such sale occurs either at the brewery, winery or distil-
7 lery where such alcoholic beverage was produced, or as a direct delivery
8 from the licensed producer of alcoholic beverages to the customer.
9 § 2. This act shall take effect immediately and shall expire and be
10 deemed repealed one year after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05959-01-3
