Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 424(2), 429, 445; Administrative Code
of the City of New York, §§ 11-2057, 11-2058
(a)
(1)
Except as provided in paragraphs (2), (3) and (4) of this subdivision, every
distributor must, on or before the 20th day of each month, file with the
Department of Taxation and Finance a monthly tax return, for the preceding
month, on a form or forms prescribed by the department for such purpose, even
though no tax may be payable. Except for a distributor as defined in clause
(4)(i)(
a) of this subdivision, in addition to any other
required information, such return must show, the number of gallons of beers or
wines (or fractional part thereof) or liters of liquors (or fractional part
thereof) that are:
(i) on hand at the
beginning of the preceding month;
(ii) manufactured or purchased during the
preceding month;
(iii) on hand at
the end of the preceding month; and
(iv) sold or used in this State during the
preceding month.
Such return must also include the number of gallons of
beers or wines or liters of liquors in transit during the return period and the
extent of the distributor's other receipts and distributions of alcoholic
beverages in New York State during the return period. For a distributor as
defined in clause (4)(i)(a) of this subdivision, in addition
to any other required information, such return must show the total number of
gallons of wines (or fractional part thereof) that are sold directly to New
York State residents for such residents' personal use during the preceding
month. The return must be prepared in accordance with the instructions provided
by the department and must be accompanied by all supporting
schedules.
(2)
Where a distributor's activities relate to the production or sale of cider, the
distributor must file with the department an annual cider tax return in lieu of
the monthly return required by paragraph (1) of this subdivision. Such annual
return shall relate to the distributor's activities during the calendar year
and shall be due on or before January 20th of the succeeding calendar year.
Such return must show the information required in paragraph (1) of this
subdivision, except that "gallons of cider" shall be substituted for "gallons
of beers or wines" and "month" shall be read as "year."
(3)
(i) A
distributor that:
(a) is required to register
as a distributor solely because such person's activities relate to the
production of beer in New York State; and
(b) is licensed by the State Liquor Authority
of New York State as either:
(1) a brewer,
pursuant to sections 51 and 56 of the Alcoholic Beverage Control Law, or a farm
brewery pursuant to sections 51-a and 56 of such law (i.e., a
"micro-brewer" or "farm brewery"); or
(2) a "restaurant-brewer," pursuant to
section
64-c of the Alcoholic Beverage Control Law;
may file an annual tax return in lieu of the monthly
returns required by paragraph (1) of this subdivision. Such annual return shall
relate to the distributor's activities during the calendar year and shall be
due on or before January 20th of the succeeding calendar year. Such return must
show the information required in paragraph (1) of this subdivision, except that
"month" shall be read as "year," and must be accompanied by proof of such
distributor's continuing license as a "micro-brewery," "farm brewery," or
"restaurant-brewer."
(ii) If a distributor meeting the
requirements of subparagraph (i) of this paragraph (a "qualifying distributor")
at any time during the period to be covered by an annual return ceases to be
licensed by the State Liquor Authority as a "micro-brewery," "farm brewery," or
"restaurant-brewer," but continues to be a licensed brewer, such distributor
must immediately begin filing monthly tax returns, as described in paragraph
(1) of this subdivision. Similarly, if at any time during the period to be
covered by an annual return, a qualifying distributor imports any beer into New
York State or engages in any activities of a distributor other than those
related to the production of beer in New York State, such distributor must
immediately begin filing monthly tax returns, as described in paragraph (1) of
this subdivision.
(iii) If it
becomes necessary for a qualifying distributor to begin filing monthly returns
during an annual period, pursuant to the provisions of subparagraph (ii) of
this paragraph, such distributor must also file a return reflecting the
distributor's activities from January 1st of such annual period through the end
of the month during which the distributor ceased to meet the qualifications of
subparagraph (i) of this paragraph. Such return must be filed on or before the
20th day of the month following the month during which the distributor ceased
to meet the requirements of such subparagraph (i) of this paragraph, and any
tax due must be paid with filing of such return.
(iv) If it becomes necessary for a qualifying
distributor to begin filing monthly returns during an annual period, pursuant
to the provisions of subparagraph (ii) of this paragraph, such distributor may
apply to the department to file on an annual basis for the next or any
subsequent calendar year if such distributor anticipates that it will again
meet the requirements of subparagraph (i) of this paragraph. Such application
must include an explanation of why the distributor was required to begin filing
monthly returns during the previous annual period and why the distributor does
not expect such circumstances to re-occur in the upcoming annual
period.
(4)
(i) A distributor that:
(a)
(1) is
an out-of-state winery and is required to register as a distributor solely
because such person ships its wine directly to any New York State resident for
such resident's personal use; and
(2) is licensed by the State Liquor Authority
of New York State as a direct shipper, pursuant to section
79-c of the Alcoholic Beverage Control Law;
or
(b) is licensed by
the State Liquor Authority of New York State as a farm winery, pursuant to
section
76-a of the Alcoholic Beverage Control Law
or as a special farm winery pursuant to section
76-d of the Alcoholic Beverage Control
Law;
(c) is licensed by the State
Liquor Authority of New York State as a farm distillery, pursuant to section
61 of the Alcoholic Beverage Control Law;
may apply to the department to file an annual tax return in
lieu of the monthly returns required by paragraph (1) of this subdivision. Such
annual return shall relate to the distributor's activities during the calendar
year and shall be due on or before January 20th of the succeeding calendar
year. Such return must show the information required in paragraph (1) of this
subdivision, except that "month" shall be read as "year," and must be
accompanied by proof of such distributor's continuing license as a direct
shipper, farm winery, special farm winery or farm distillery.
(ii)
(a) If a distributor meeting the requirements
of subparagraph (i) of this paragraph (a "qualifying distributor") at any time
during the period to be covered by an annual return ceases to be licensed by
the State Liquor Authority, such distributor must file a return reflecting the
distributor's activities from January 1st of such annual period through the end
of the month during which the distributor ceased to meet the qualifications of
subparagraph (i) of this paragraph. Such return must be filed on or before the
20th day of the month following the month during which the distributor ceased
to meet the requirements of subparagraph (i) of this paragraph, and any tax due
must be paid with filing of such return.
(b) If a distributor meeting the requirements
of clause (i)(b) of this paragraph at any time during the
period to be covered by an annual return becomes reclassified with the State
Liquor Authority as a winery other than a farm winery, or a special farm
winery, such distributor must immediately begin filing monthly tax returns, as
described in paragraph (1) of this subdivision.
(c) If a distributor meeting the requirements
of clause (i)(c) of this paragraph at any time during the
period to be covered by an annual return becomes reclassified with the State
Liquor Authority as a distillery other than a farm distillery, such distributor
must immediately begin filing monthly tax returns, as described in paragraph
(1) of this subdivsion.
(iii) If it becomes necessary for a
qualifying distributor to begin filing monthly returns during an annual period,
pursuant to the provisions of clause (ii)(b) or clause
(ii)(c) of this paragraph, such distributor must also file a
return reflecting the distributor's activities from January 1st of such annual
period through the end of the month during which the distributor ceased to meet
the qualifications of subparagraph (i) of this paragraph. Such return must be
filed on or before the 20th day of the month following the month during which
the distributor ceased to meet the requirements of such subparagraph (i) of
this paragraph, and any tax due must be paid with filing of such
return.
(iv) If it becomes
necessary for a qualifying distributor to begin filing monthly returns during
an annual period, pursuant to the provisions of clause (ii)(b)
or clause (ii)(c) of this paragraph, such distributor may
apply to the department to file on an annual basis for the next or any
subsequent calendar year if such distributor anticipates that it will again
meet the requirements of clause (i)(b) or clause
(i)(c) of this paragraph. Such application must include an
explanation of why the distributor was required to begin filing monthly returns
during the previous annual period and why the distributor does not expect such
circumstances to re-occur in the upcoming annual period.
(b) Every return filed by or on
behalf of a distributor must contain a certification to the effect that the
statements in the return are true, correct and complete.
(c) Returns of tax on alcoholic beverages
must be filed with the Department of Taxation and Finance at the appropriate
addresses as indicated in the returns.
(d) Every distributor of alcoholic beverages
must pay to the Department of Taxation and Finance, with the filing of the
appropriate return, the tax imposed by article 18 of the Tax Law on each
gallon, or lesser quantity, of beers or wines (including cider), and on each
liter, or lesser quantity, or liquors sold or used in New York State by such
distributor. All tax for the period for which a return is required to be filed
is due on the date prescribed for filing the return, regardless of whether or
not a return is filed or whether the return filed correctly shows the amount of
tax due. (See, however, section
10 of the Tax Law, which requires certain
distributors of alcoholic beverages to make payments pursuant to the Electronic
Funds Transfer Program.)
(e) All
remittances for each return period must be payable to the Commissioner of
Taxation and Finance and forwarded together with the return for such return
period. Any person who makes payment to the commissioner by a check which is
dishonored may be liable to the Department of Taxation and Finance for a
returned check charge. (See section
19 of the State Finance Law.)
(f) In accordance with the joint
administration provisions of section 445 of article 18 of the Tax Law and
sections 11-2057 and 11-2058 of the Administrative Code of the City of New
York, the provisions of this section shall also be applicable with respect to
the City of New York taxes on beers and liquors imposed by the provisions of
subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City
of New York. For the purposes of joint administration, the word "city" shall be
substituted for the word "State" in this Part where
applicable.
