2023 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.