N.Y. Tax Law § 427: Requirement and content of invoice on the sale of liquors

§ 427. Requirement and content of invoice on the sale of liquors. 1.

Every sale of liquors, except a sale at retail of ninety liters or less,

shall be evidenced by and recorded on an individual, serially numbered

invoice, and, with respect to each such sale, the seller therein shall

make and complete such invoice which shall contain the information

required by this section and give the same to the purchaser at the time

of delivery. The seller shall sign and date the invoice required by this

section and certify the entire content of such invoice.

2. Each invoice required by subdivision one of this section shall

state separately thereon:

(a) the identifying number of such invoice;

(b) the name of the seller;

(c) the current state liquor authority number of the seller and, if

registered as a distributor, the registration number (certificate

number) assigned to such seller by the department must also be set

forth;

(d) the address of the licensed premises of the seller and, if

different from such premises, the address of the premises from which the

liquors listed on such invoice were removed for delivery to the

purchaser;

(e) the name of the purchaser;

(f) the current state liquor authority number of the purchaser;

(g) the date of the delivery of the liquors;

(h) the address of the licensed premises of the purchaser and, if

different from such premises, the address of the premises to which the

liquors listed on such invoice are to be delivered by the seller;

(i) the size (in liters) and number of bottles of liquors sold, and

its description, by brand name and price; and

(j) a certification with respect to tax payment to the effect that:

(i) in the case of a transaction with respect to which a city tax

imposed pursuant to section four hundred forty-five of this article

applies, that is, where the sale is made to a purchaser whose licensed

premises are within such city or is completed by delivery to a purchaser

in such city:

(A) if the seller is a distributor of liquors registered under this

article, that the seller has assumed payment of or has paid all New York

state and city alcoholic beverage taxes with respect to the liquors

which are the subject of such transaction; or

(B) if such seller is not a registered distributor under this article,

that such taxes have been assumed by or paid by an identified

distributor registered under this article as evidenced by an invoice

received by the seller pursuant to this section with respect to the

liquors being sold and accepted in good faith by such seller; or

(C) where either or both New York state and city alcoholic beverage

taxes have not been paid, the seller shall set forth this fact and, if

applicable, a statement of the exemption from tax which applies to such

sale; and

(ii) with respect to a transaction to which subparagraph (i) of this

paragraph does not apply:

(A) if the seller is a distributor of liquors registered under this

article, that such seller has assumed payment of or has paid all New

York state alcoholic beverage taxes imposed under this article with

respect to the liquors which are the subject of such transaction; or

(B) if such seller is not a registered distributor, that the taxes

have been assumed by or paid by an identified distributor registered

under this article as evidenced by an invoice given to the seller

pursuant to this section with respect to the liquors being sold and

accepted in good faith by such seller; or

(C) where the state alcoholic beverage taxes imposed under this

article have not been paid with respect to such liquors, the seller

shall set forth this fact and, if applicable, a statement of the

exemption from tax which applies to such sale; or

(iii) in the case of a transaction which is the first sale of liquors

in this state where the seller is a distiller or the exclusive agent of

a distiller and both such seller and the purchaser are distributors of

liquor registered under this article, the commissioner may provide that

such distiller or exclusive agent need not set forth the certification

required by this paragraph on the invoice required by this section.

3. Notwithstanding any provision to the contrary, every seller shall

keep a duplicate original of the invoice required to be made and given

to the purchaser for the period returns are required to be retained

pursuant to this article.

4. Notwithstanding any provision to the contrary, every purchaser

shall keep the invoice given by the seller pursuant to this section for

the period returns are required to be retained pursuant to this article.

5. For purposes of this chapter, where the invoice required under this

section is not furnished by the seller at the time of delivery, or where

a person in possession of liquors does not possess such invoice with

respect to such liquors, it shall be presumed that the taxes imposed by

or pursuant to this article have not been assumed or paid by a

distributor registered as such under this article. Such presumption may

be rebutted by the introduction of substantial evidence to the contrary.

In addition to any other civil and criminal penalties which may apply,

any person who purchases alcoholic beverages without receiving an

invoice from the seller as required by this section shall be jointly and

severally liable to pay the taxes imposed by or pursuant to this article

with respect to such beverages.