NY Tax L § 424 (2021)
2021 New York Laws TAX - Tax Article 18 - 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 zero; 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 commissioner may permit the purchase of alcoholic beverages without tax by  a  person registered  as  a  distributor  under section four hundred twenty-one of this article from another person  so  registered,  in  which  event  the alcoholic beverage 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.   6. Notwithstanding any other provision of this article, there shall be exempt from the taxes imposed under this  article,  alcoholic  beverages furnished  by a licensed producer of alcoholic beverages at no charge to a customer or prospective customer at a tasting held in accordance  with the alcoholic beverage control law for consumption at such tasting.