NY S09040

Exempts wine, wine products, beer, cider, liquor, and packaging materials (kegs, cans, bottles, growlers, corks, caps, labels) from sales tax when furnished by licensed producers or importers at tastings held at their premises.

Establishes sample limits per person per calendar day: beer (maximum 5 samples of 5 fluid ounces each), wine (maximum 6 samples of 3 fluid ounces each), cider (maximum 5 samples of 5 fluid ounces each), and liquor (maximum 3 samples of one-quarter fluid ounce each).

Requires each sample provided to a person be of a different product than other samples provided to that same person on that calendar day.

Permits licensees to charge consumers for tastings and shields licensees from liability for injuries arising from tastings authorized by this law, in accordance with General Obligations Law sections 11-100 and 11-101.

Prohibits persons under age 21 from serving samples or handling open containers of beer, cider, distilled liquor, or wine.

Takes effect on the first day of the sales tax quarterly period beginning at least 30 days after the law becomes effective.