N.Y. TAX Law § 420 — New York Code / Act TAX / Article 18 / Section 420
Definitions
Status: in_force

§ 420. Definitions. As used in this article:\n  1. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n  2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of\nwine, from whatever source or by whatever process produced.\n  3. "Alcoholic beverages" mean and include ciders, as defined by the\nalcoholic beverage control law, beers, wines or liquors.\n  4. (a) "Distributor" when used with respect to alcoholic beverages\nother than liquors means any person who imports or causes to be imported\ninto this state any such alcoholic beverages which are or will be\noffered for sale or used for any commercial purpose; any purchaser of\nwarehouse receipts for such alcoholic beverages stored in a warehouse in\nthis state who causes such beverages to be removed from such warehouse;\nand also any person who produces, distills, manufactures, brews,\ncompounds, mixes or ferments any such alcoholic beverages within this\nstate for sale, except (i) a person who manufactures, mixes or compounds\nsuch alcoholic beverages the ingredients of which consist only of\nalcoholic beverages on which the taxes imposed by this article have been\npaid, and (ii) a person who mixes or compounds such alcoholic beverages\nwith non-alcoholic ingredients for sale and immediate consumption on the\npremises, who shall be a distributor only with respect to the\ningredients which consist of alcoholic beverages upon which the taxes\nimposed by this article have not been paid.\n  (b) "Distributor" when used with respect to liquors means any person\nwho imports or causes to be imported into this state liquors for sale or\nuse in this state; any purchaser of warehouse receipts for liquors\nstored in a warehouse in this state who causes liquors to be removed\nfrom such warehouse; and also any person who produces, distills,\nmanufactures, compounds, mixes or ferments any liquors within this state\nfor sale, except (i) a person who manufactures, mixes or compounds\nliquors the ingredients of which consist only of alcoholic beverages on\nwhich the taxes imposed by this article have been paid, and (ii) a\nperson who mixes or compounds liquors with non-alcoholic ingredients for\nsale and immediate consumption on the premises, who shall be a\ndistributor only with respect to the ingredients which consist of\nalcoholic beverages upon which the taxes imposed by this article have\nnot been paid.\n  5. "Beers" mean and include all alcoholic beer, lager beer, ale,\nporter, and stout, and all other fermented beverages of any name or\ndescription manufactured from malt, wholly or in part, or from any\nsubstitute therefor containing one-half of one per centum, or more, of\nalcohol by volume.\n  6. "Wines" mean and include wine (both still and sparkling and when\nfortified by the addition of alcohol or spirits), mead as defined in\nsection three of the alcoholic beverage control law, fruit juice\ncontaining one-half of one per centum or more of alcohol by volume and\nall other beverages containing alcohol manufactured or produced by the\nfermentation of the natural sugar contents of fruits or other\nagricultural products containing sugar, provided the foregoing contain\nnot more than twenty-four per centum of alcohol by volume, but shall not\nmean or include cider containing three and two-tenths per centum, or\nless, of alcohol by volume.\n  7. "Liquors" mean and include any and all distilled or rectified\nspirits, alcohol, brandy, cordial (whether the base therefor be wine or\nliquor), whiskey, rum, gin and all other distilled beverages containing\nalcohol, including all dilutions and mixtures of one or more of the\nforegoing, and also mean and include any alcoholic liquids which would\nbe wines if the alcoholic content thereof were not more than twenty-four\nper centum by volume.\n  8. "Retail sale" or "sale at retail" means a sale to a consumer or to\nany person for any purpose other than for resale.\n  9. "Owner" shall include any person selling or offering alcoholic\nbeverages for sale at retail.\n  10. "Sale" means any transfer, exchange or barter in any manner or by\nany means whatsoever. The sale of warehouse receipts given upon the\nstorage of alcoholic beverages shall not be construed as a sale of the\nbeverages represented by such receipts.\n  11. "Gallon" means one hundred twenty-eight fluid ounces; "quart"\nmeans thirty-two fluid ounces.\n  12. "Use" means any compounding or mixing of alcoholic beverages with\nother ingredients or other treatment of the same in such manner as to\nrender them unfit or unsuitable for consumption as a beverage and also\nthe actual consumption or possession for consumption of alcoholic\nbeverages as a beverage or otherwise.\n  13. A distiller's license means a license issued by the state liquor\nauthority pursuant to the provisions of the alcoholic beverage control\nlaw to manufacture liquors or wines or to brew beers, a wholesaler's\nlicense means a license issued by the state liquor authority pursuant to\nthe provisions of the alcoholic beverage control law to sell liquors,\nwines or beers at wholesale and a retailer's license means a license\nissued by the state liquor authority pursuant to the provisions of the\nalcoholic beverage control law to sell liquors, wines or beers at retail\nfor on or off premises consumption.\n  14. "Noncommercial importer" means a person other than a distributor\nwho imports or causes to be imported into this state beers or wines,\nexcept that such person shall not be a noncommercial importer where such\nperson imports or causes to be imported into this state such alcoholic\nbeverages in the quantities and under the conditions provided by\nsubdivision four of section four hundred twenty-four. Such term is\ninapplicable with respect to liquors.\n  15. "Liter" means a metric unit of capacity equal to one thousand\ncubic centimeters of alcoholic beverages and equivalent to thirty-three\nand eight hundred fourteen thousandths fluid ounces.\n  16. "Brand owner" means any person who is a manufacturer of any liquor\nor wine for which a brand or trade name label has been registered with\nand approved by the state liquor authority pursuant to section one\nhundred seven-a of the alcoholic beverage control law. For purposes of\nthis subdivision the term manufacturer includes a distiller, importer,\nvintner or rectifier.\n