2015 New York Laws
TAX - Tax
Article 18 - (Tax) TAXES ON ALCOHOLIC BEVERAGES
426 - Records to be kept by brand owners, distributors, owners and others.

  426.  Records  to be kept by brand owners, distributors, owners and
  others.  Every brand owner, distributor, owner  or  other  person  shall
  keep  a complete and accurate record of all purchases and sales or other
  dispositions of alcoholic beverages, and a complete and accurate  record
  of  the  number  of  gallons  of beers produced, manufactured, brewed or
  fermented  and  liters  of  all  other  alcoholic  beverages   produced,
  distilled,  manufactured,  brewed,  compounded, mixed or fermented. Such
  records shall be in such form and contain such other information as  the
  tax  commission shall prescribe. Said commission, by rule or regulation,
  also may require the delivery of statements to purchasers  of  alcoholic
  beverages,  and  prescribe  the  matters  to  be contained therein. Such
  records and statements, unless required by  the  tax  commission  to  be
  preserved  for  a  longer period, shall be preserved for a period of one
  year and shall be offered for  inspection  at  any  time  upon  oral  or
  written  demand  by the commissioner of taxation and finance or his duly
  authorized agents, and every such distributor,  brand  owner,  owner  or
  other  person  shall make such reports to the department of taxation and
  finance as may be required  by  the  tax  commission.  Nothing  in  this
  section  contained shall be construed to require the keeping of a record
  of the purchase or disposition of  alcoholic  beverages  by  a  consumer
  thereof,  except  by a person who uses the same for commercial purposes,
  or of the sale of alcoholic beverages at retail.