New York S 6206: Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages

Bill Text

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S06206 Summary:

BILL NOS06206 

&nbsp

SAME ASSAME AS A11002

&nbsp

SPONSORSKOUFIS

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd Tax L, generally

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

Go to top S06206 Actions:

BILL NOS06206 

&nbsp

03/06/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS06206 Committee&nbspVotes:

Go to topS06206 Floor&nbspVotes:

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

Go to topS06206 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6206

 2025-2026 Regular Sessions

 IN SENATE

 March 6, 2025
 ___________

 Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 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

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

 S. 6206 2

 1 respect to liquor. Provided, further, that an abbreviated registration
 2 in the [from] form of a permit, without a bond, may be instituted by the
 3 commissioner for the purpose of authorizing the importation of up to
 4 [three hundred sixty liters] ninety-five gallons of liquors per year
 5 into this state by an individual for such individual's personal use and
 6 consumption in this state.
 7 § 2. Paragraphs (e), (f) and the opening paragraph of paragraph (g) of
 8 subdivision 1 of section 424 of the tax law, paragraph (e) as amended by
 9 section 1 and the opening paragraph of paragraph (g) as amended by
 10 section 2 of part J of chapter 59 of the laws of 2020 and paragraph (f)
 11 as amended by chapter 508 of the laws of 1993, are amended to read as
 12 follows:
 13 (e) [Sixty-seven] Two dollars and fifty-four cents per [liter] gallon
 14 upon liquors containing not more than twenty-four per centum of alcohol
 15 by volume except liquors containing not more than two per centum of
 16 alcohol by volume, upon which the tax shall be [zero] four cents per
 17 gallon; and
 18 (f) [One dollar and seventy] Six dollars and forty-four cents per
 19 [liter] gallon upon all other liquors; when sold or used within this
 20 state, except when sold or used under such circumstances that this state
 21