2015 New York Laws
TAX - Tax
Article 18 - (Tax) TAXES ON ALCOHOLIC BEVERAGES
424 - Taxes imposed.

  424.  Taxes  imposed.  1.  There are hereby levied and imposed on a
  distributor and a noncommercial importer excise taxes at  the  following
  rates:
(a) Fourteen cents per gallon upon beers;
(b) Thirty  cents per gallon upon still wines, except cider containing
  more than three and two-tenths per centum of  alcohol  by  volume,  upon
  which  the  tax  shall  be  three  and seventy-nine hundredths cents per
  gallon;
(c) Thirty cents per gallon  upon  artificially  carbonated  sparkling
  wines,  except  artificially  carbonated sparkling cider containing more
  than three and two-tenths per centum of alcohol by  volume,  upon  which
  the tax shall be three and seventy-nine hundredths cents per gallon;
(d) Thirty  cents  per  gallon  upon  natural  sparkling wines, except
  natural sparkling cider containing more than three  and  two-tenths  per
  centum  of  alcohol  by  volume,  upon  which the tax shall be three and
  seventy-nine hundredths cents per gallon;
(e) Sixty-seven cents per liter upon liquors containing not more  than
  twenty-four  per  centum  of alcohol by volume except liquors containing
  not more than two per centum of alcohol by volume, upon  which  the  tax
  shall be one cent per liter; and
(f)  One  dollar  and  seventy cents per liter upon all other liquors;
  when sold or used within this state, except when sold or used under such
  circumstances that this state is without power to  impose  such  tax  or
  when  sold  to  the  United States and except beers when sold to or by a
  voluntary unincorporated organization of the armed forces of the  United
  States  operating  a place for the sale of goods pursuant to regulations
  promulgated by the appropriate executive agency of the United States, to
  the  extent  provided  in  such  regulations,  directives   and   policy
  statements  of  such an agency applicable to such sales, and except when
  sold to professional foreign consuls-general, consuls  and  vice-consuls
  who  are  nationals of the state appointing them and who are assigned to
  foreign consulates  in  this  state,  provided  that  American  consular
  officers  of  equal  rank  who are citizens of the United States and who
  exercise their official functions at American consulates in such foreign
  country are granted reciprocal exemptions; provided, however,  that  the
  commissioner  may  permit the sale of alcohol without tax to a holder of
  any industrial alcohol permit, alcohol permit or  alcohol  distributor's
  permit,  issued  by  the state liquor authority, and by the holder of an
  alcohol distributor's permit, class A, issued by  such  authority  to  a
  holder of a distiller's license, class B, or a winery license, issued by
  such  authority  and  may also permit the use of alcohol for any purpose
  other than the production of alcoholic beverages by such holders without
  tax; provided also that the commissioner may permit the  sale  of  cider
  without  tax  by  a  holder  of a cider producer's license issued by the
  state liquor authority to a holder of a cider producer's  license  or  a
  cider wholesaler's license issued by such authority.
(g)  For  purposes  of  this  chapter, it is presumed that liquors are
  possessed for the purpose of sale in  this  state  if  the  quantity  of
  liquors  possessed in this state, imported or caused to be imported into
  this state or produced, distilled, manufactured,  compounded,  mixed  or
  fermented  in  this state exceeds ninety liters. Such presumption may be
  rebutted by the introduction of substantial evidence to the contrary. In
  any case where the quantity of alcoholic beverages taxable  pursuant  to
  this  article  is  a  fractional part of one liter (or one gallon in the
  case of beers) or an amount greater than a whole multiple of liters  (or
  gallons  in  the case of beers), the amount of tax levied and imposed on
  such fractional part of one liter (or one gallon in the case of  beers),
  or  fractional part of a liter (or gallon) in excess of a whole multiple

  of liters or gallons shall be such fractional part of the  rate  imposed
  by paragraphs (a) through (f).
Notwithstanding   any   other  provision  of  this  article,  the  tax
  commission may permit the purchase of liquors and wines without tax by a
  holder of a distiller's license or a winery license, issued by the state
  liquor authority from another holder  of  a  distiller's  license  or  a
  winery license, issued by such authority, in which event the liquors and
  wines so purchased shall be subject to the taxes imposed by this article
  in  the hands of the purchaser in the same manner and to the same extent
  as if such purchaser had imported or caused the same to be imported into
  this state or had produced, distilled, manufactured, brewed, compounded,
  mixed or fermented the same within this state.
2. Such taxes shall be due on the twentieth day of the month following
  the month in which such alcoholic beverages are sold  or  used  by  such
  distributor  or  noncommercial  importer, regardless of whether or not a
  return is filed as required by this article.
3. Beers within this state when chapter one hundred forty-two  of  the
  laws  of  nineteen  hundred  thirty-three took effect, wines within this
  state when chapter two hundred twenty-three  of  the  laws  of  nineteen
  hundred  thirty-three  took  effect  and  liquors within this state when
  chapter  eight  hundred  eighteen  of  the  laws  of  nineteen   hundred
  thirty-three  took  effect shall also be subject to such taxes when sold
  within this state or used for commercial  purposes  within  this  state,
  except  as  provided  for in subdivision one of this section, unless the
  taxes imposed by said chapters shall have been paid with respect to such
  alcoholic beverages prior to April second, nineteen hundred thirty-four,
  and the person selling or commercially using  such  alcoholic  beverages
  shall be deemed a distributor for the purposes of this article; and such
  alcoholic  beverages  shall  be subject to all of the provisions of this
  article to the same extent as if the same had been  imported  into  this
  state or produced, distilled, manufactured, brewed, compounded, mixed or
  fermented  within  this  state after such chapters became effective. If,
  prior to the taking effect of such  chapters,  a  contract  of  sale  of
  alcoholic  beverages  was  made,  and  delivery thereof pursuant to such
  contract is made within this state on or after  April  second,  nineteen
  hundred  thirty-four,  from a stock of alcoholic beverages which is then
  subject to the taxing power of this state, the vendor shall be deemed  a
  distributor  for  the  purposes  of  this  article,  and  such alcoholic
  beverages shall be deemed to be sold,  and  shall  be  subject  to  such
  taxes,  at  the time of such delivery, unless such taxes shall have been
  paid with respect to such alcoholic beverages  prior  to  April  second,
  nineteen hundred thirty-four.
4.  (a)  Notwithstanding  any  other  provision of this article, there
  shall be exempt from the taxes imposed under this  article,  per  month,
  one-quart of alcoholic beverages (or one gallon of such beverages in the
  case  of  a  person arriving directly or indirectly from American Samoa,
  Guam or the Virgin Islands of the United States not more than  one-quart
  of  which  shall  have  been  acquired  elsewhere  than  in such insular
  possessions):
(i) purchased outside this state as an  incident  to  a  journey  from
  which the purchaser is returning and
(ii)  not  to  be offered for sale or used for any commercial purpose,
  provided such alcoholic beverages accompany such person on his return to
  this state and provided, further, that in the case of a person  arriving
  in  this  state  from other than a state of the United States (including
  the district of Columbia), the Virgin Islands of the United States or  a
  contiguous  country  maintaining  a  free zone or free port, such person

  shall have remained beyond the territorial limits of the  United  States
  for a period of not less than forty-eight hours.
(b)  Provided, however, where the amounts purchased outside this state
  or brought in exceed the amounts specified  in  paragraph  (a)  of  this
  subdivision  but  are  not  in  excess  of  one liter in the case of the
  references to one-quart or four liters in the case of the  reference  to
  one  gallon,  and  where  no  duty is required by the laws of the United
  States to be paid on such amounts, such metric standards of  fill  shall
  be  substituted  for  one-quart  and  one gallon, respectively, and such
  amounts shall be exempt from tax under the conditions  provided  for  in
  paragraph (a) of this subdivision.
5. Notwithstanding any other provision of this article, there shall be
  exempt  from  the  taxes imposed under this article, the sale of wine at
  retail in sealed containers to a regularly organized  church,  synagogue
  or  religious  organization for sacramental purposes, provided such wine
  shall have been purchased in this state  from  a  distributor,  and  the
  purchaser shall have given the distributor a written statement signed by
  such  purchaser setting forth its name and address, its declaration that
  it is a regularly organized church, synagogue or religious  organization
  and  that  the  wine  purchased  shall  be  used  solely for sacramental
  purposes and any other information or proof that the tax commission  may
  require.  Where  such  a  statement  shall  have  been  furnished to the
  distributor by a  purchaser  which  shall  not  have  been  a  regularly
  organized  church, synagogue or religious organization or the wine shall
  be for other than  sacramental  purposes,  and  in  reliance  upon  such
  statement  the  wine shall not have been included as taxable in a return
  made by a distributor, the purchaser shall file a return and pay the tax
  in the manner provided for in section four hundred twenty-nine.