Legislative Memo

Electronic Filing of Tax Returns for Brewers and Distillers (S.578/A.6642) | 2019

April 29th, 2019

AN ACT to amend the tax law, in relation to the electronic filing of tax returns for brewers and distillers

A.6642 (Burke) / S.578 (Kennedy)

MEMORANDUM IN SUPPORT

Unshackle Upstate, a non-partisan, pro-taxpayer, pro-economic growth, education and advocacy coalition made up of business and trade organizations from all parts of Upstate New York, supports this legislation.

This bill amends section 429 of the tax law, allowing for any brewer or distiller to file their tax returns electronically.

Currently, brewers and distillers do not have the ability to filer their returns electronically. Despite state requirements requiring the collection of excise taxes for alcoholic products produced, brewers and distillers must fill out and mail the necessary forms and mail, unnecessarily time-consuming process. This legislation allows for electronic filing, saving brewers and distillers time and money.

Brewers and distillers represent a significant and growing piece of the New York State economy. A recent study found that the craft brewing industry has an economic impact over five billion dollars, supporting approximately 20,000 jobs. Many of these businesses are small operations, where the effect of every burden is magnified. This legislation is a common sense way to streamline the process for these industries to file their taxes, reducing the burden on the business.

For these reasons, Unshackle Upstate supports this legislation.