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 61.2 - Records required of a retail licensee not a distributor
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 61.2
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) Every person who is not a distributor, for the purpose of the State of New York excise taxes, and who has 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 and the quantity and date of purchase.
(b) Each such person shall keep the copy of the invoice as required pursuant to the provisions of section 65.1 of this Title.
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