NY A11203

Clarifies sales tax exemption for wine, beer, cider, and liquor tastings furnished by farm wineries, wineries, breweries, micro-breweries, farm breweries, cider producers, farm cideries, farm distilleries, wholesalers, or importer licensees at tastings held at their premises in accordance with alcoholic beverage control law.

Establishes sample limits for tastings: beer tastings limited to five samples of five fluid ounces each per person per calendar day; wine tastings limited to six samples of three fluid ounces each per person per calendar day; cider tastings limited to five samples of five fluid ounces each per person per calendar day; liquor tastings limited to three samples of one-quarter fluid ounce each per person per calendar day.

Requires each sample at a tasting to be of a different product than other samples provided to the same person on the same day.

Permits licensees to charge consumers for tastings and allocates liability to the licensee under General Obligations Law sections 11-100 and 11-101.

Prohibits persons under age twenty-one from serving samples or handling open containers of beer, cider, distilled liquor, or wine at tastings.