2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 427 - Requirement and Content of Invoice on the Sale of Liquors.

§  427.  Requirement and content of invoice on the sale of liquors. 1.
Every sale of liquors, except a sale at retail of ninety liters or less,
shall be evidenced by and recorded on an individual,  serially  numbered
invoice,  and,  with respect to each such sale, the seller therein shall
make and complete such  invoice  which  shall  contain  the  information
required  by this section and give the same to the purchaser at the time
of delivery. The seller shall sign and date the invoice required by this
section and certify the entire content of such invoice.
2. Each invoice required by subdivision  one  of  this  section  shall
state separately thereon:
(a) the identifying number of such invoice;
(b) the name of the seller;
(c)  the  current  state liquor authority number of the seller and, if
registered  as  a  distributor,  the  registration  number  (certificate
number)  assigned  to  such  seller  by  the department must also be set
forth;
(d) the address of  the  licensed  premises  of  the  seller  and,  if
different from such premises, the address of the premises from which the
liquors  listed  on  such  invoice  were  removed  for  delivery  to the
purchaser;
(e) the name of the purchaser;
(f) the current state liquor authority number of the purchaser;
(g) the date of the delivery of the liquors;
(h) the address of the licensed premises  of  the  purchaser  and,  if
different  from  such premises, the address of the premises to which the
liquors listed on such invoice are to be delivered by the seller;
(i) the size (in liters) and number of bottles of  liquors  sold,  and
its description, by brand name and price; and
(j) a certification with respect to tax payment to the effect that:
(i)  in  the  case  of  a transaction with respect to which a city tax
imposed pursuant to section four  hundred  forty-five  of  this  article
applies,  that  is, where the sale is made to a purchaser whose licensed
premises are within such city or is completed by delivery to a purchaser
in such city:
(A) if the seller is a distributor of liquors  registered  under  this
article, that the seller has assumed payment of or has paid all New York
state  and  city  alcoholic  beverage  taxes with respect to the liquors
which are the subject of such transaction; or
(B) if such seller is not a registered distributor under this article,
that  such  taxes  have  been  assumed  by  or  paid  by  an  identified
distributor  registered  under  this  article as evidenced by an invoice
received by the seller pursuant to this  section  with  respect  to  the
liquors being sold and accepted in good faith by such seller; or
(C)  where  either  or both New York state and city alcoholic beverage
taxes have not been paid, the seller shall set forth this fact  and,  if
applicable,  a statement of the exemption from tax which applies to such
sale; and
(ii) with respect to a transaction to which subparagraph (i)  of  this
paragraph does not apply:
(A)  if  the  seller is a distributor of liquors registered under this
article, that such seller has assumed payment of or  has  paid  all  New
York  state  alcoholic  beverage  taxes  imposed under this article with
respect to the liquors which are the subject of such transaction; or
(B) if such seller is not a registered  distributor,  that  the  taxes
have  been  assumed  by  or paid by an identified distributor registered
under this article as evidenced  by  an  invoice  given  to  the  seller
pursuant  to  this  section  with  respect to the liquors being sold and
accepted in good faith by such seller; or
(C) where the  state  alcoholic  beverage  taxes  imposed  under  this
article  have  not  been  paid  with respect to such liquors, the seller
shall set forth this  fact  and,  if  applicable,  a  statement  of  the
exemption from tax which applies to such sale; or
(iii)  in the case of a transaction which is the first sale of liquors
in this state where the seller is a distiller or the exclusive agent  of
a  distiller  and both such seller and the purchaser are distributors of
liquor registered under this article, the commissioner may provide  that
such  distiller  or exclusive agent need not set forth the certification
required by this paragraph on the invoice required by this section.
3. Notwithstanding any provision to the contrary, every  seller  shall
keep  a  duplicate original of the invoice required to be made and given
to the purchaser for the period returns  are  required  to  be  retained
pursuant to this article.
4.  Notwithstanding  any  provision  to  the contrary, every purchaser
shall keep the invoice given by the seller pursuant to this section  for
the period returns are required to be retained pursuant to this article.
5. For purposes of this chapter, where the invoice required under this
section is not furnished by the seller at the time of delivery, or where
a  person  in  possession  of liquors does not possess such invoice with
respect to such liquors, it shall be presumed that the taxes imposed  by
or  pursuant  to  this  article  have  not  been  assumed  or  paid by a
distributor registered as such under this article. Such presumption  may
be rebutted by the introduction of substantial evidence to the contrary.
In  addition  to any other civil and criminal penalties which may apply,
any person  who  purchases  alcoholic  beverages  without  receiving  an
invoice from the seller as required by this section shall be jointly and
severally liable to pay the taxes imposed by or pursuant to this article
with respect to such beverages.