New York A 11002: Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages

Bill Text

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A11002 Summary:

BILL NOA11002 

&nbsp

SAME ASSAME AS S06206

&nbsp

SPONSORStirpe

&nbsp

COSPNSRBurke

&nbsp

MLTSPNSR

&nbsp

Amd Tax L, generally

&nbsp

Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages.

Go to top A11002 Actions:

BILL NOA11002 

&nbsp

04/16/2026referred to ways and means

Go to topA11002 Committee&nbspVotes:

Go to topA11002 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA11002 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11002

 IN ASSEMBLY

 April 16, 2026
 ___________

 Introduced by M. of A. STIRPE, BURKE -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the measurement of liquor
 for tax purposes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision 1 of section 421 of the tax law, as amended by
 2 chapter 508 of the laws of 1993, is amended to read as follows:
 3 1. General. The commissioner, upon the application of a distributor,
 4 shall register such distributor in suitable books to be kept by the
 5 department for that purpose, conditioned upon the obtaining of appropri-
 6 ate licenses pursuant to the alcoholic beverage control law, and the
 7 continuance of such license shall be a continuing condition of registra-
 8 tion as a distributor under this article. The application shall be in a
 9 form and contain such data as the commissioner shall prescribe. No
 10 distributor, unless so registered, shall make any sale of alcoholic
 11 beverages within this state, except a sale, if any, as to which this
 12 state is without power to impose such condition. No person, unless so
 13 registered, shall (i) import or cause any liquors to be imported in this
 14 state for sale or use within this state, (ii) purchase a warehouse
 15 receipt and pursuant to such purchase then cause liquors covered by such
 16 receipt to be removed from a warehouse in this state or (iii) except in
 17 accordance with clause (i) or (ii) of paragraph (b) of subdivision four
 18 of section four hundred twenty of this article, produce, distill, manu-
 19 facture, compound, mix or ferment any such liquors within this state for
 20 sale. Provided, however, that the commissioner may exclude from regis-
 21 tration requirements any person who is a distributor of liquors solely
 22 by reason of the importation into this state of no more than [ninety
 23 liters] twenty-four gallons of liquors during a one-year period for such
 24 person's personal use and consumption to register as a distributor with
 25 respect to liquor. Provided, further, that an abbreviated registration
 26 in the [from] form of a permit, without a bond, may be instituted by the
 27 commissioner for the purpose of authorizing the importation of up to
 28 [three hundred sixty liters] ninety-five gallons of liquors per year
 29 into this state by an individual for such individual's personal use and
 30 consumption in this state.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09366-01-5

 A. 11002 2

 1 § 2. Paragraphs (e), (f) and the opening paragraph of paragraph (g) of
 2 subdivision 1 of section 424 of the tax law, paragraph (e) as amended by
 3 section 1 and the opening paragraph of paragraph (g) as amended by
 4 section 2 of part J of chapter 59 of the laws of 2020 and paragraph (f)
 5 as amended by chapter 508 of the laws of 1993, are amended to read as
 6 follows:
 7 (e) [Sixty-seven] Two dollars and fifty-four cents per [liter] gallon
 8 upon liquors containing not more than twenty-four per centum of alcohol
 9 by volume except liquors containing not more than two per centum of
 10 alcohol by volume, upon which the tax shall be [zero] four cents per
 11 gallon; and
 12 (f) [One dollar and seventy] Six dollars and forty-four cents per
 13 [liter] gallon upon all other liquors; when sold or used within this
 14 state, except when sold or used under such circumstances that this state
 15 is without power to impose such tax or when sold to the United States
 16 and except beers when sold to or by a voluntary unincorporated organiza-
 17 tion of the armed fo