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S06512 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 6512 2023-2024 Regular Sessions IN SENATE April 25, 2023 ___________ Introduced by Sen. KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to exempting certain sales from the tax on alcoholic beverages; and providing for the repeal of such provisions upon the expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 424 of the tax law is amended by adding a new 2 subdivision 7 to read as follows: 3 7. Notwithstanding any other provision of this article, there shall be 4 exempt from the taxes imposed under this article, alcoholic beverages 5 sold at retail by a licensed producer of alcoholic beverages to a 6 customer where such sale occurs either at the brewery, winery or distil- 7 lery where such alcoholic beverage was produced, or as a direct delivery 8 from the licensed producer of alcoholic beverages to the customer. 9 § 2. This act shall take effect immediately and shall expire and be 10 deemed repealed one year after such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05959-01-3