N.Y. Tax Law 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:
Terms Used In N.Y. Tax Law 424
- Alcohol: means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced. See N.Y. Tax Law 420
- Contract: A legal written agreement that becomes binding when signed.
- 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.
- Gallon: means one hundred twenty-eight fluid ounces; "quart" means thirty-two fluid ounces. See N.Y. Tax Law 420
- 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. See N.Y. Tax Law 420
- 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. See N.Y. Tax Law 420
- 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
- 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. See N.Y. Tax Law 420
(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.