2015 New York Laws
TAX - Tax
Article 18 - (Tax) TAXES ON ALCOHOLIC BEVERAGES
420 - Definitions.

NY Tax L § 420 (2015) What's This?

420. Definitions. As used in this article:

1. "Person" includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary.

2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced.

3. "Alcoholic beverages" mean and include beers, wines or liquors.

4. (a) "Distributor" when used with respect to alcoholic beverages other than liquors means any person who imports or causes to be imported into this state any such alcoholic beverages which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such alcoholic beverages stored in a warehouse in this state who causes such beverages to be removed from such warehouse; and also any person who produces, distills, manufactures, brews, compounds, mixes or ferments any such alcoholic beverages within this state for sale, except (i) a person who manufactures, mixes or compounds such alcoholic beverages the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds such alcoholic beverages with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid.

(b) "Distributor" when used with respect to liquors means any person who imports or causes to be imported into this state liquors for sale or use in this state; any purchaser of warehouse receipts for liquors stored in a warehouse in this state who causes liquors to be removed from such warehouse; and also any person who produces, distills, manufactures, compounds, mixes or ferments any liquors within this state for sale, except (i) a person who manufactures, mixes or compounds liquors the ingredients of which consist only of alcoholic beverages on which the taxes imposed by this article have been paid, and (ii) a person who mixes or compounds liquors with non-alcoholic ingredients for sale and immediate consumption on the premises, who shall be a distributor only with respect to the ingredients which consist of alcoholic beverages upon which the taxes imposed by this article have not been paid.

5. "Beers" mean and include all alcoholic beer, lager beer, ale, porter, and stout, and all other fermented beverages of any name or description manufactured from malt, wholly or in part, or from any substitute therefor containing one-half of one per centum, or more, of alcohol by volume.

6. "Wines" mean and include wine (both still and sparkling and when fortified by the addition of alcohol or spirits), fruit juice containing one-half of one per centum or more of alcohol by volume and all other beverages containing alcohol manufactured or produced by the fermentation of the natural sugar contents of fruits or other agricultural products containing sugar, provided the foregoing contain not more than twenty-four per centum of alcohol by volume, but shall not mean or include cider containing three and two-tenths per centum, or less, of alcohol by volume.

7. "Liquors" mean and include any and all distilled or rectified spirits, alcohol, brandy, cordial (whether the base therefor be wine or liquor), whiskey, rum, gin and all other distilled beverages containing alcohol, including all dilutions and mixtures of one or more of the foregoing, and also mean and include any alcoholic liquids which would be wines if the alcoholic content thereof were not more than twenty-four per centum by volume.

8. "Retail sale" or "sale at retail" means a sale to a consumer or to any person for any purpose other than for resale.

9. "Owner" shall include any person selling or offering alcoholic beverages for sale at retail.

10. "Sale" means any transfer, exchange or barter in any manner or by any means whatsoever. The sale of warehouse receipts given upon the storage of alcoholic beverages shall not be construed as a sale of the beverages represented by such receipts.

11. "Gallon" means one hundred twenty-eight fluid ounces; "quart" means thirty-two fluid ounces.

12. "Use" means any compounding or mixing of alcoholic beverages with other ingredients or other treatment of the same in such manner as to render them unfit or unsuitable for consumption as a beverage and also the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise.

13. A distiller's license means a license issued by the state liquor authority pursuant to the provisions of the alcoholic beverage control law to manufacture liquors or wines or to brew beers, a wholesaler's license means a license issued by the state liquor authority pursuant to the provisions of the alcoholic beverage control law to sell liquors, wines or beers at wholesale and a retailer's license means a license issued by the state liquor authority pursuant to the provisions of the alcoholic beverage control law to sell liquors, wines or beers at retail for on or off premises consumption.

14. "Noncommercial importer" means a person other than a distributor who imports or causes to be imported into this state beers or wines, except that such person shall not be a noncommercial importer where such person imports or causes to be imported into this state such alcoholic beverages in the quantities and under the conditions provided by subdivision four of section four hundred twenty-four. Such term is inapplicable with respect to liquors.

15. "Liter" means a metric unit of capacity equal to one thousand cubic centimeters of alcoholic beverages and equivalent to thirty-three and eight hundred fourteen thousandths fluid ounces.

16. "Brand owner" means any person who is a manufacturer of any liquor or wine for which a brand or trade name label has been registered with and approved by the state liquor authority pursuant to section one hundred seven-a of the alcoholic beverage control law. For purposes of this subdivision the term manufacturer includes a distiller, importer, vintner or rectifier.


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