NY Alcoh Bev Ctrl L § 79-C (2021)
2021 New York Laws ABC - Alcoholic Beverage Control Article 6 - Special Provisions Relating to Wine 79-C - Direct Interstate Wine Shipments.

§   79-c.   Direct   interstate   wine  shipments.  1.  Authorization. Notwithstanding  any  provision  of  law,  rule  or  regulation  to  the contrary, any holder of a license to manufacture wine in any other state who  obtains  an  out-of-state  direct shipper's license, as provided in this section, may ship no more than thirty-six cases (no more than  nine liters  each  case)  of  wine  produced  by such license holder per year directly to a resident of New York who is at least twenty-one  years  of age,  for  such resident's personal use and not for resale, provided the state in which such person is  so  licensed  affords  lawful  means  for shipments  of  wine to be received by a resident thereof who is at least twenty-one years of age, for such resident's personal use  and  not  for resale,  from  a  person  licensed  in this state as a manufacturer and, provided further, that the state in which such  out-of-state  winery  is located  affords  to  New  York  state  winery and farm winery licensees reciprocal shipping privileges, meaning  shipping  privileges  that  are substantially  similar  to  the  requirements in this section. No person shall place an order for shipment of wine  unless  they  are  twenty-one years  of age or older. Any common carrier with a permit issued pursuant to this chapter to whom such out-of-state shipper's license is presented is authorized to make delivery of shipments provided  for  hereunder  in this state in compliance with this section.   2.  License.  Before  sending  any shipment hereunder to a resident in this state, the out-of-state shipper shall first obtain a  license  from the  authority  under  procedures prescribed by rules and regulations of the authority and after providing the authority with a true copy of  its current license to manufacture wine in the applicant's state of domicile along  with a copy of the applicant's federal basic permit after payment of an annual fee of one hundred twenty-five dollars. Notwithstanding the provisions of section one hundred ten of this chapter, the authority  in its discretion, may excuse an out-of-state winery from the submission of such information.   3.  Licensee's  responsibilities. The holder of an out-of-state direct shipper's license shall:  (a) ship no more than thirty-six cases (no more than nine liters  each case) per year of wine produced by such license holder directly to a New York  state  resident  who is at least twenty-one years of age, for such resident's personal use and not for resale;  (b) ensure that the outside of each shipping container  used  to  ship wine  directly  to a New York resident is conspicuously labeled with the words:  "CONTAINS WINE - SIGNATURE OF PERSON AGE 21  OR  OLDER  REQUIRED FOR  DELIVERY  -  NOT  FOR  RESALE," or with other language specifically approved by the New York state liquor authority;  (c) maintain records in such manner and  form  as  the  authority  may direct,  showing  the  total  amount of wine shipped into the state each calendar year; the names and addresses of the  purchasers  to  whom  the wine  was  shipped,  the  date purchased, the name of the common carrier used to deliver the wine, and the quantity and value of each shipment;  (d) in connection with the acceptance of an order for  a  delivery  of wine  to  a  New  York  resident,  require  the  prospective customer to represent that he or she has attained the age  of  twenty-one  years  or more  and that the wine being purchased will not be resold or introduced into commerce;  (e) require common carriers to:  (i) require a recipient, at the delivery address,  upon  delivery,  to demonstrate  that  the  recipient is at least twenty-one years of age by providing a valid form  of  photographic  identification  authorized  by section sixty-five-b of this chapter;  (ii)  require a recipient to sign an electronic or paper form or other acknowledgement of receipt as approved by the authority; and  (iii)  refuse delivery when the proposed recipient appears to be under twenty-one years of age and refuses to present valid  identification  as required by subparagraph (i) of this paragraph;  (f)  file  returns  with  and  pay to the New York state department of taxation and finance all state and local sales taxes  and  excise  taxes due  on  sales  into  this  state  in  accordance  with  the  applicable provisions of the tax law relating to such taxes,  the  amount  of  such taxes  to be determined on the basis that each sale in this state was at the location where delivery is made;  (g) keep all records required by this  section  for  three  years  and provide  copies  of such records, upon written request, to the authority or the department of taxation and finance;  (h) permit the authority or the department of taxation and finance  to perform an audit of such out-of-state shipper upon request;  (i)  execute  a written consent to the jurisdiction of this state, its agencies and instrumentalities and the courts of this  state  concerning enforcement of this section and any related laws, rules, or regulations, including tax laws, rules or regulations; and  (j)  prior  to  obtaining  an  out-of-state  direct shipper's license, obtain a certificate of authority pursuant  to  section  eleven  hundred thirty-four  of the tax law and a registration as a distributor pursuant to sections four hundred twenty-one and four hundred twenty-two  of  the tax law.   4.  Situs.  Delivery  of  a shipment in this state by the holder of an out-of-state direct shipper's license shall be deemed  to  constitute  a sale  in this state at the place of delivery and shall be subject to all excise taxes levied pursuant to section four hundred twenty-four of  the tax law and all sales taxes levied pursuant to articles twenty-eight and twenty-nine of such law.   5.  Renewal.  The  out-of-state shipper may annually renew its license with the authority by paying a one hundred  twenty-five  dollar  renewal fee,  providing the authority with a true copy of its current license in such other state as an alcoholic beverage manufacturer and by  complying with such other procedures as are prescribed by rule of the authority.   6. Rules and regulations. The authority and the department of taxation and  finance  may  promulgate  rules  and  regulations to effectuate the purposes of this section.   7. Enforcement. The authority may enforce  the  requirements  of  this section  including  the  requirements  imposed on the common carrier, by administrative  proceedings  to  suspend  or  revoke   an   out-of-state shipper's   license   and   the  authority  may  accept  payment  of  an administrative  fine  in  lieu  of  suspension,  such  payments  to   be determined  by  rules  or  regulations  promulgated by the authority. In addition, the authority or the attorney general of the state of New York shall report violations of  this  section,  where  appropriate,  to  the United  States  department  of  treasury,  tax  and  trade  bureau,  for administrative action to suspend or revoke the federal basic permit.   8. Violations. In any action brought under this  section,  the  common carrier and the licensee shall only be held liable for their independent acts.