Exempts wholesalers from filing annual information returns with the commissioner of taxation and finance for sales made to and from farm wineries.

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A1788-2011 Actions

• Jun 19, 2012: held for consideration in ways and means
• Jan 4, 2012: referred to ways and means
• Jan 12, 2011: referred to ways and means

A1788-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

      S. 1759                                                  A. 1788

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                              January 12, 2011
                                 ___________

  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 wholesalers from
    filing annual information returns with the  commissioner  of  taxation
    and finance for sales made to and from farm wineries

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Subparagraph (C) of  paragraph  1  of  subdivision  (i)  of
  section  1136 of the tax law, as added by section 1 of subpart G of part
  V-1 of chapter 57 of the laws of 2009, is amended to read as follows:

    (C) Every wholesaler, as defined by section  three  of  the  alcoholic
  beverage control law, if it has made a sale of an alcoholic beverage, as
  defined by section four hundred twenty of this chapter, without collect-
  ing sales or use tax during the period covered by the return, except (i)
  a sale to a person that has furnished an exempt organization certificate
  to  the  wholesaler  for that sale; or (ii) a sale to another wholesaler
  whose license under the alcoholic beverage control law does not allow it
  to make retail sales of the alcoholic beverage.  For each vendor, opera-
  tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without
  collecting  sales  or  compensating use tax, the return must include the
  total value of those sales made during the period covered by the  return
  (excepting  the sales described in clauses (i) and (ii) of this subpara-
  graph) and the vendor's, operator's or recipient's state liquor authori-
  ty license number, along with the information required by paragraph  two
  of  this  subdivision.    THE  PROVISIONS OF THIS SUBPARAGRAPH SHALL NOT
  APPLY TO A FARM WINERY AS DEFINED IN  SECTION  THREE  OF  THE  ALCOHOLIC
  BEVERAGE CONTROL LAW.
    S 2. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD03841-01-1