New York S 4139: Relates to increasing the tax on alcohol

Bill Text

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S04139 Summary:

BILL NOS04139 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §424, Tax L

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Relates to increasing the tax on alcohol; provides that one hundred percent of the taxes, interest, penalties and fees collected or received by the commissioner shall be allocated to the general fund.

Go to top S04139 Actions:

BILL NOS04139 

&nbsp

02/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04139 Committee&nbspVotes:

Go to topS04139 Floor&nbspVotes:

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

Go to topS04139 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4139

 2025-2026 Regular Sessions

 IN SENATE

 February 3, 2025
 ___________

 Introduced by Sen. PARKER -- 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 increasing the tax on alco-
 hol

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

 1 Section 1. Paragraphs (a), (b), (c), (d), (e) and (f) of subdivision 1
 2 of section 424 of the tax law, paragraphs (a), (b), (c) and (d) as
 3 amended by section 1 of part X-1 of chapter 57 of the laws of 2009,
 4 paragraph (e) as amended by section 1 of part J of chapter 59 of the
 5 laws of 2020 and paragraph (f) as amended by chapter 508 of the laws of
 6 1993, are amended and a new paragraph (h) is added to read as follows:
 7 (a) [Fourteen cents] Twenty-four cents per gallon upon beers;
 8 (b) [Thirty cents] Fifty-one cents per gallon upon still wines, except
 9 cider containing more than three and two-tenths per centum of alcohol by
 10 volume, upon which the tax shall be [three and seventy-nine] four
 11 hundredths cents per gallon;
 12 (c) [Thirty cents] Fifty-one cents per gallon upon artificially carbo-
 13 nated sparkling wines, except artificially carbonated sparkling cider
 14 containing more than three and two-tenths per centum of alcohol by
 15 volume, upon which the tax shall be [three and seventy-nine] four
 16 hundredths cents per gallon;
 17 (d) [Thirty cents] Fifty-one cents per gallon upon natural sparkling
 18 wines, except natural sparkling cider containing more than three and
 19 two-tenths per centum of alcohol by volume, upon which the tax shall be
 20 [three and seventy-nine] four hundredths cents per gallon;
 21 (e) [Sixty-seven] One dollar and twenty-three cents per liter upon
 22 liquors containing not more than twenty-four per centum of alcohol by
 23 volume except liquors containing not more than two per centum of alcohol
 24 by volume, upon which the tax shall be [zero] two cents per liter; [and]

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07707-01-5

 S. 4139 2

 1 (f) [One dollar] Two dollars and [seventy] twenty-six cents per liter
 2 upon all other liquors; when sold or used within this state, except when
 3 sold or used under such circumstances that this state is without power
 4 to impose such tax or when sold to the United States and except beers
 5 when sold to or by a voluntary unincorporated organization of the armed
 6 forces of the United States operating a place for the sale of goods
 7 pursuant to regulations promulgated by the appropriate executive agency
 8 of the United States, to the extent provided in such regulations, direc-
 9 tives and policy statements of such an agency applicable to such sales,
 10 and except when sold to professional foreign consuls-general, consuls
 11 and vice-consuls who are nationals of the state appointing them and who
 12 are assigned to foreign consulates in this state, provided that American
 13 consular officers of equal rank who are citizens of the United States
 14 and who exercise their official functions at American consulates in such
 15 foreign country are granted reciprocal exemptions; provided, however,
 16 that the commissioner may permit the sale of alcohol without tax to a
 17 holder of any industrial alcohol permit, alcohol permit or alcohol
 18 distributor's permit, issued by the state liquor authority, and by the
 19 holder of an alcohol distributor's permit, class A, issued by such
 20