N.Y. Tax Law § 425-a: Presumption of taxability

§ 425-a. Presumption of taxability. For the purpose of the proper

administration of the taxes imposed by this article and to prevent

evasion thereof, it shall be presumed with respect to this chapter that

all alcoholic beverages possessed or found in this state are subject to

the taxes imposed by this article until the contrary is established by

substantial evidence. Except with respect to a purchase at retail of

beers or wines and a purchase at retail of ninety liters or less of

liquors, no person shall purchase alcoholic beverages in this state

unless the taxes imposed by this article with respect to such beverages

have been assumed by a distributor registered under this article or paid

by such distributor pursuant to and in accordance with the manner

provided herein and evidenced in accordance with the manner provided

herein. In the case of liquors, such taxes shall be assumed by a

distributor in accordance with the invoice required, and the

certification of tax payment included therein, under section four

hundred twenty-seven of this article; in the case of other alcoholic

beverages, the taxes shall be assumed by such distributor pursuant to

and in accordance with the rules or regulations of the department.