N.Y. Tax Law 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.
Terms Used In N.Y. Tax Law 427
- 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. See N.Y. Tax Law 420
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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. See N.Y. Tax Law 420
- Sale: means any transfer, exchange or barter in any manner or by any means whatsoever. See N.Y. Tax Law 420
- sale at retail: means a sale to a consumer or to any person for any purpose other than for resale. See N.Y. Tax Law 420
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.