Exempts certain wineries from the requirement to file annual information returns.
Ayes (63): Adams, Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
TITLE OF BILL: An act to amend the tax law, in relation to exempting certain wineries from the requirement to file annual information returns
PURPOSE: This bill exempts non-farm wineries who produce less than 150,000 gallons annually from filing annual information returns regarding their transactions with sales tax vendors
SUMMARY OF PROVISIONS: Amends chapter 108 of the Laws of 2012 by adding language to exempt limited production wineries from filing annual information returns regarding their transactions with sales tax vendors
JUSTIFICATION: The 2009-10 Revenue Budget Bill (Chapter 57 of the Laws of 2009) enacted various tax compliance initiatives. One of the initiatives mandates the filing of annual information returns by certain third parties that do business with sales tax vendors. Information that needs to be reported include general information (such as vendor's name, phone number etc) and more labor intensive information, such as total monthly sales amounts to each vendor exclusive of total amounts for deposit and returns. In order to complete these information returns, valuable time and resources will be needed to compile and submit it on time. In 2012, farm wineries were exempted from this requirement but non-farm wineries are still burdened by this section of law,. This bill would give small non-farm wineries the same exemption from filing.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None to the State.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ S. 5268 A. 7397 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y May 15, 2013 ___________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 108 of the laws of 2012, 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 LAWEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10618-02-3 S. 5268 2 A. 7397
AND WHOSE WINERY MANUFACTURES LESS THAN ONE HUNDRED FIFTY THOUSAND FINISHED GALLONS OF WINE ANNUALLY, 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 brewery license as provided in section fifty-one-a of the alcoholic beverage control law, or a person operating pursuant to any combination of such licenses, shall not be subject to any of the requirements of this subdi- vision. S 2. This act shall take effect immediately.