N.Y. Tax Law § 425: Special provision as to imposition of taxes on certain alcoholic beverages

§ 425. Special provision as to imposition of taxes on certain

alcoholic beverages. If a person shall receive any alcoholic beverages

from the distributor with respect thereto, under such circumstances so

as to preclude the collection of the taxes under this article, because

this state was without power to impose such taxes under this article

against such distributor by reason of the constitution or the law of the

United States enacted pursuant thereto or the constitution or laws of

this state, and such person shall thereafter sell or use any such

alcoholic beverages in such manner and under such circumstances as may

subject the same to the taxing power of this state with respect to any

sale or use thereof, such person shall be liable for the tax imposed by

section four hundred twenty-four with respect to such sale or use, and

shall make the same reports and returns, pay the same taxes and be

subject to the other applicable provisions of this article relating to

distributors, except that with respect to beers and wines such a person

shall not be subject to the provisions of sections four hundred

twenty-one and four hundred twenty-two of this article if such person

does not offer such alcoholic beverages for sale or use such alcoholic

beverages for any commercial purpose. Provided, further, that if the

taxing power of this state does not extend to the imposition of such

taxes on, and the requirement of payment of such taxes by, such person

selling or using such beverages, then such person shall be required to

collect such taxes from its purchaser on the sale of such beverages and

to pay over such taxes to the commissioner. In such event, the same

reports and returns relating to distributors, along with remittance,

shall be required by such person and all the other provisions of this

article relating to distributors shall apply. If such taxes are not so

collected, then such purchaser shall, along with such person, be liable

for such taxes.