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:

(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.