Bill S6324A-2011

Repeals provisions requiring wholesalers of alcoholic beverages to submit an annual report to the commissioner of taxation finance relating to sales tax collection

Repeals provisions requiring wholesalers of submit an annual report to the commissioner of taxation and finance relating to sales tax collection.

Details

Actions

  • May 31, 2012: REPORTED AND COMMITTED TO FINANCE
  • Mar 9, 2012: PRINT NUMBER 6324A
  • Mar 9, 2012: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 26, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 31, 2012
Ayes (5): Marcellino, Alesi, Golden, Nozzolio, Zeldin
Ayes W/R (1): Squadron
Nays (1): Peralta
Excused (1): Diaz

Memo

BILL NUMBER:S6324A

TITLE OF BILL: An act to repeal subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law relating to the submission of annual information reports with the commissioner of taxation and finance by wholesalers of alcoholic beverages for purposes of sales tax collection

PURPOSE: Repeals provisions requiring wholesalers of alcoholic beverages to submit an annual report to the commissioner of taxation finance relating to sales tax collection.

SUMMARY OF SPECIFIC PROVISIONS: Section one repeals Subparagraph (e) of paragraph 1 of subdivision (i) of section 1136 of the tax law.

Section two is the effective date.

JUSTIFICATION: This bill would repeal Subsection (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law requiring wholesalers to the submit annual information reports with the commissioner of taxation and finance, including extensive and detailed information about each sale of alcoholic beverages where no sales tax is collected (i.e., sales to retail vendors), including:

* the vendor's name (legal entity name);

* the vendor's DBA (if different from legal entity name);

* the vendor's New York State Liquor Authority License Number (SLA );

* the total monthly sales of alcoholic beverages to each vendor (exclusive of total amounts for deposit and returns);

* the month and year of sales reported;

* the vendor's phone number;

* the vendor's address as it appears on its SLA license;

* The vendor's Federal Identification Number (EIN), which is the vendor's Social Security Number if vendor is a sole proprietorship; and

* The vendor's New York State Sales Tax Certificate of Authority Number.

By repealing this section of law, the unnecessary administrative burden placed on small businesses would be removed. The requirement stunted economic growth at a crucial time in our state's economy. By removing this barrier employment will no longer be hindered due to this costly administrative burden. This bill would give a break to hard pressed

businesses which are heavily regulated by freeing them from onerous, complex and expensive reporting requirements.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall have become a law.


Text

STATE OF NEW YORK ________________________________________________________________________ 6324--A IN SENATE January 26, 2012 ___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to repeal subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the tax law relating to the submission of annual information reports with the commissioner of taxation and finance by wholesalers of alcoholic beverages for purposes of sales tax collection 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 is REPEALED. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.

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