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NY A08706
Bill
Status
Introduced
1/13/2016
Primary Sponsor
Brian Kolb
Click for details
AI Summary
- Amends the sales and compensating use tax law to expand exemptions for tastings held by breweries, farm breweries, cider producers, farm cideries, distilleries, and farm distilleries
- Exempts alcoholic beverages provided at tastings and packaging materials (bottles, corks, caps, labels, kegs, cans, growlers) used by these establishments from sales tax
- Extends existing wine tasting tax exemptions to include beer, cider, and liquor tastings conducted in accordance with alcoholic beverage control law
- Removes the restriction that beverages must be furnished "at no charge" at tastings, allowing for compensated tastings to qualify for the exemption
- Applies exemption to beverages furnished by official agents of licensed producers, wholesalers, and importers to customers or prospective customers at authorized tastings
Legislative Description
Relates to exemptions from the compensating use tax for tastings held by a licensed brewery, farm brewery, cider producer, farm cidery, distillery or farm distillery in accordance with the alcoholic beverage control law.
Last Action
held for consideration in ways and means
6/15/2016
Committee Referrals
Ways and Means1/13/2016
Full Bill Text
No bill text available