2023 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.