New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 61 - Records To Be Kept
Section 61.1 - Records required of distributor holding retail license
Current through Register Vol. 45, No. 52, December 27, 2023
Tax Law, §§ 426, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058
(a) A distributor, whether a distributor for the purposes of State or City of New York excise taxes, or both such taxes, holding a retail license for on- or off-premises consumption issued by the State Liquor Authority shall keep records showing separately each purchase of beers, wines or liquors, the name and address of the person from whom purchased, the quantity and date of purchase and showing in the aggregate the quantity of beers, still wines, artificially carbonated sparkling wines, sparkling wines or liquors sold (if a distributor for City of New York purposes only, the foregoing records shall be limited to beers and to liquors containing more than 24 percent of alcohol by volume).
(b) Each such person shall keep the invoice if a seller in a transaction, and a copy of the invoice if a purchaser in a transaction, as required pursuant to the provisions of section 65.1 of this Title.
