NY Tax L § 420 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 420 - Definitions.

§ 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 ciders, as defined by the alcoholic beverage control law, 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), mead as defined in section three  of  the  alcoholic  beverage  control  law,  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.