N.Y. Tax Law § 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.