Senate Bill S4668

Signed By Governor
2015-2016 Legislative Session

Exempts certain wineries from the requirement to file annual information returns

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Sponsored By

Archive: Last Bill Status - 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

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2015-S4668 (ACTIVE) - Details

See Assembly Version of this Bill:
A6724
Law Section:
Tax Law
Laws Affected:
Amd §1136, Tax L
Versions Introduced in 2013-2014 Legislative Session:
S5268, A7397

2015-S4668 (ACTIVE) - Summary

Exempts certain wineries from the requirement to file annual information returns.

2015-S4668 (ACTIVE) - Sponsor Memo

2015-S4668 (ACTIVE) - Bill Text download pdf 

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

    S. 4668                                                  A. 6724

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              April 1, 2015
                               ___________

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 certain wineries
  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 WINERY LICENSE AS
PROVIDED IN SECTION SEVENTY-SIX OF THE ALCOHOLIC  BEVERAGE  CONTROL  LAW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10274-01-5

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