Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 14, 2015 |
signed chap.229 |
Aug 03, 2015 |
delivered to governor |
Jun 10, 2015 |
returned to assembly passed senate substituted for s4282 |
Jun 10, 2015 |
substituted by a7106 |
May 27, 2015 |
advanced to third reading |
May 20, 2015 |
2nd report cal. |
May 19, 2015 |
1st report cal.747 |
Mar 11, 2015 |
referred to investigations and government operations |
Senate Bill S4282
Signed By Governor2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A7106 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
co-Sponsors
(D, WF) 46th Senate District
(D) Senate District
(D) Senate District
2015-S4282 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A7106
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง1136, Tax L
2015-S4282 (ACTIVE) - Sponsor Memo
BILL NUMBER:S4282 TITLE OF BILL: 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 PURPOSE: Exempts brewers who produce less than 60,000 barrels of beer a year from the requirement to file annual information returns with the department of taxation and finance. SUMMARY OF PROVISIONS: Section one amends the subparagraph ( C ) of paragraph 1 of subdivision (i) of section 1136 of the tax law to exempt brewers who produce less than 60,000 barrels a year from the requirement to file annual information returns with the department of taxation and finance. EXISTING LAW: Under current law farm brewers who are also limited by the same capacity as micro-breweries are exempt from this reporting requirement. JUSTIFICATION: Micro-breweries and farm breweries are both limited under their licenses to 60,000 barrels per year, however, farm breweries are exempt from this reporting requirement and micro-breweries are not. Sales under this provision make up a very
2015-S4282 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4282 2015-2016 Regular Sessions I N S E N A T E March 11, 2015 ___________ Introduced by Sen. LITTLE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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: Section 1. Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law, as amended by chapter 384 of the laws of 2013, 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 a farm cidery license as provided in section fifty-eight-c of the alcoholic beverage control law, or a person EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09881-01-5
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