Expands the privileges of farm breweries, cideries, wineries and distilleries to allow for the sales of "farm brewed" alcoholic beverages for off-premises consumption.
Relates to certain farm wineries, farm breweries, farm distilleries, and farm cideries whose business includes agricultural tourism.
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.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Expands the definitions of surplus agricultural products and processed products for the purposes of the Nourish New York program to include certain milk and other non-alcoholic farm produced beverages.
Expands the definitions of surplus agricultural products and processed products for the purposes of the Nourish New York program to include certain milk and other non-alcoholic farm produced beverages.
Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.
Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.
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.