Exempts alcoholic beverages sold at retail by a licensed producer of alcoholic beverages to a customer where such sale occurs either at the brewery, winery or distillery where such alcoholic beverage was produced or as a direct delivery from the tax on alcoholic beverages.
Prohibits enforcement of personal liability provisions against individuals in the event of default on a commercial lease, where the commercial tenant was restricted from operating under certain executive orders relating to the COVID-19 pandemic.
Relates to the amount of credit for cider, wine, and liquor produced in NYS under the alcoholic beverage production credit; provides parity with beer credit based on the taxes for cider, wine, and liquor.
Relates to the use of biometric identity verification devices for the purchase of alcoholic beverages and tobacco products; authorizes a licensee, its agent or employee to determine a person's age when purchasing alcoholic beverages or tobacco products by use of a biometric identity verification device; establishes where the use of the device indicates that the person is under the age of twenty-one, the attempted purchase of the alcoholic beverage shall be denied.
Relates to the use of biometric identity verification devices for the purchase of alcoholic beverages and tobacco products; authorizes a licensee, its agent or employee to determine a person's age when purchasing alcoholic beverages or tobacco products by use of a biometric identity verification device; establishes where the use of the device indicates that the person is under the age of twenty-one, the attempted purchase of the alcoholic beverage shall be denied.
Relates to the taxation of moneys, credits, securities and other intangible personal property in the state that is not employed in carrying on any business therein.
Relates to the taxation of moneys, credits, securities and other intangible personal property in the state that is not employed in carrying on any business therein.