A9523-2011 Actions

• Jul 18, 2012: signed chap.107
• Jul 17, 2012: delivered to governor
• Jun 18, 2012: RETURNED TO ASSEMBLY
• Jun 18, 2012: PASSED SENATE
• Jun 18, 2012: 3RD READING CAL.1283
• Jun 18, 2012: SUBSTITUTED FOR S7019
• Apr 30, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Apr 30, 2012: delivered to senate
• Apr 30, 2012: passed assembly
• Apr 26, 2012: advanced to third reading cal.493
• Apr 25, 2012: reported
• Mar 8, 2012: referred to ways and means

A9523-2011 Votes

A9523-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         9523
 I N  ASSEMBLY
 March 8, 2012
 
 Introduced by M. of A. FARRELL -- (at request of the Department of Agri
 culture  and  Markets)  --  read once and referred to the Committee on
 Ways and Means
 

AN ACT to amend the tax law, in relation to farm winery and farm distil
 lery sales tax information return filing requirements
 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.  A  PERSON  OPERATING  PURSUANT  TO A FARM WINERY
 LICENSE AS PROVIDED IN SECTION SEVENTY-SIX-A OF THE  ALCOHOLIC  BEVERAGE
 CONTROL LAW, OR A PERSON OPERATING PURSUANT TO A FARM DISTILLERY LICENSE
 AS  PROVIDED IN SUBDIVISION TWO-C OF SECTION SIXTY-ONE OF SUCH LAW, OR A
 PERSON OPERATING PURSUANT TO BOTH SUCH LICENSES, SHALL NOT BE SUBJECT TO
 ANY OF THE REQUIREMENTS OF THIS SUBDIVISION.
 

S 2. This act shall take effect immediately and shall apply to  annual
 returns due on and after March 20, 2012.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14252-01-2

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