Bill > S09225

This bill, known as the New York Farm Distillery RTD Excise Tax Bill, establishes a reduced excise tax rate of fourteen cents per gallon for certain low-alcohol ready-to-drink spirits products manufactured by eligible New York farm distilleries and small craft distilleries. An "eligible producer" is defined as a holder of a class D farm distillery license or a class A-1 distiller license with an annual production capacity of no more than seventy-five thousand gallons. An "eligible ready-to-drink spirits product" is a packaged liquor product containing between two and twenty-four percent alcohol by volume, manufactured by an eligible producer, sold in sealed containers for direct consumption without dilution, and intended for retail sale. The bill clarifies that this reduced tax rate does not apply to spirits with more than twenty-four percent alcohol by volume, producers not licensed under section sixty-one of the alcoholic beverage control law, or any other licensing or distribution rules. The Commissioner of Taxation and Finance, in consultation with the State Liquor Authority, is authorized to create necessary rules and regulations for implementation, and a report evaluating the impact of this bill will be submitted to state leadership three years after its effective date. The provisions of this act will take effect ninety days after becoming law and will expire five years later, though any tax liabilities incurred before expiration will still apply.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S9225