New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 66 - Examples Of Applicability Of The City Tax › Section 66.1 - Application of the New York City beer and liquor taxes

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The statement of examples herein is not
				  all-inclusive and does not exclude from the tax any transaction which is
				  subject to the tax by subchapter 5 of chapter 20 of title 11 of the
				  Administrative Code of the City of New York. The City of New York excise taxes
				  on beers and liquors are imposed on the first sale of liquors (over 24 percent
				  of alcohol by volume) or beers to any purchaser whose licensed premises are
				  located within the City of New York or where the sale is completed by delivery
				  to any purchaser in the City of New York. Effective on and after May 1, 1982,
				  the foregoing provision, with respect to the imposition of the city tax,
				  includes the first sale to any such purchaser who is a registered
				  distributor.
(b) Any seller making
				  any such first sales set forth in subdivision (a) of this section must be
				  registered as a distributor with the New York State Department of Taxation and
				  Finance.
(c) Provided, however, the
				  examples in subdivision (a) of this section, with respect to the application of
				  the city tax to the first sale of beers and liquors does not include:
(1) In the case of a sale of BEER ONLY, a
				  sale by a brewery to the purchaser located in the city where such purchaser is
				  a registered distributor but only if such distributor qualifies as a
				  distributor for the purposes of the State tax on beer imposed by article 18 of
				  the Tax Law;
(2) In the case of the
				  sale of LIQUOR ONLY:
(i) a sale by a distiller
				  or rectifier to a purchaser who is a registered distributor located in the City
				  of New York but only if such purchaser qualifies as a distributor for the
				  purposes of the State tax on liquor imposed by article 18 of the Tax
				  Law;
(ii) a withdrawal from a
				  bonded warehouse in the State by a registered distributor located in the City
				  of New York but only if such registered distributor qualifies as a distributor
				  for the purposes of the State tax on liquor imposed by article 18 of the Tax
				  Law;
(iii)
(iii)
(a) a
				  sale of liquor from a supplier without the State which is completed by delivery
				  to the purchaser who is a registered distributor located in the City of New
				  York but only if such purchaser qualifies as a distributor for the purposes of
				  the State tax on liquor imposed by article 18 of the Tax Law; or
(b) a sale to a purchaser where both the
				  seller and such purchaser are registered distributors located in the City of
				  New York and where the sale is completed, pursuant to the instruction of such
				  seller to an out-of-state supplier, by a direct shipment from such out-of-state
				  supplier to such purchaser in the City of New York, but only if such seller and
				  such purchaser both qualify as distributors for the purposes of the State tax
				  on liquor imposed by article 18 of the Tax Law and such seller reports all such
				  sales to the Commissioner of Taxation and Finance.