Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 420(8), 425-a, 426, 427, 436 and
445(3); Administrative Code of the City of New York, §§ 11-2057 and
11-2058
(a)
(1) Every sale of beers, except a sale at
retail, and every sale of liquors, except a sale at retail of 90 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 such invoice to the purchaser. A sale at
retail means and includes a sale to a consumer or to any person for
any purpose other than for resale.
(2) In the case of a sale of liquors, the
seller must sign and date the invoice required by this section and must certify
that the entire contents of the invoice are true, correct and complete. The
seller must give the invoice to the purchaser at the time of
delivery.
(3) For purposes of this
subdivision, and in accordance with section 46 of the New York State General
Construction Law, a seller's signature includes any mark or sign (written,
printed, stamped, photographed, engraved or otherwise) placed upon an invoice
with the intent to execute or authenticate such invoice.
(b)
(1)
Each such invoice shall state separately thereon:
(i) the identifying number of such
invoice;
(ii) the date of the sale
evidenced by and recorded on such invoice, but where the date of delivery and
the date of sale are not the same, the seller shall:
(a) in the case of a sale of liquors,
separately state both such dates on the invoice; and
(b) in the case of a sale of beers, maintain
a record of the sale and corresponding delivery date;
(iii) the name of the seller;
(iv) the current State Liquor Authority
number of the seller and, if registered as a distributor, the State Tax
Department registration number (certificate number) of such seller must also be
set forth;
(v) the address of the
licensed (or permitted) premises of the seller and, if different from such
premises, the address of the premises from which the beers and liquors listed
on such invoice were delivered to the purchaser;
(vi) the name of the purchaser;
(vii) the current State Liquor Authority
number of the purchaser (where such person is required to obtain a license or
permit) and, if registered as a distributor, the State Tax Department
registration number (certificate number) of such purchaser shall also be set
forth;
(viii)
(a) the address of the licensed (or
permitted) premises of the purchaser and, if different from such premises, the
address of the premises at which the beers and liquors listed on such invoice
were delivered by the seller; or
(b) in the case of a retail sale of liquors
where no license is required, the address of the premises at which the liquors
listed on such invoice were delivered by the seller; and
(ix) the quantity in gallons of beers and in
liters and number of bottles of liquors sold, and a description, by brand name
and price of such beverages sold.
(2) In addition to the information required
by paragraph (1) of this subdivision, each invoice must also contain:
(i) in the case of a sale of beers, a
statement with respect to such transaction evidenced by and recorded on such
invoice that:
(a) in the case of a transaction
with respect to which the city of New York alcoholic beverage tax applies, that
is, where the sale is made to a purchaser whose licensed (or permitted)
premises are within the city of New York or is completed by delivery to a
purchaser in the city of New York:
(1) all New
York State and city of New York alcoholic beverage taxes have been paid with
respect to the beers which are the subject of such transaction; or
(2) where either or both New York State and
city of New York alcoholic beverage taxes have not been paid with respect to
such beers, this fact shall be set forth along with the explanation required by
subdivision (c) of this section; and
(b) with respect to those transactions to
which clause (
a) of this subparagraph does not apply (those to
which the New York State alcoholic beverage tax alone, and not the city's tax
is applicable):
(1) all New York State
alcoholic beverage taxes have been paid with respect to the beers which are the
subject of such transaction; or
(2)
where New York State alcoholic beverage taxes have not been paid with respect
to such beers, this fact shall be set forth along with the explanation required
by subdivision (c) of this section;
(ii) in the case of a sale of liquors, a
certification with respect to tax payment to the effect that:
(a) in the case of a transaction with respect
to which the city of New York alcoholic beverage tax applies, that is, where
the sale is made to a purchaser whose licensed (or permitted) premises are
within the city of New York or is completed by delivery to a purchaser in the
city of New York:
(1) where the seller is
registered as a distributor of liquors under article 18 of the Tax Law, the
seller has assumed payment of or has paid all New York State and city of New
York alcoholic beverage taxes with respect to the liquors which are the subject
of such transaction; or
(2) where
the seller is not a registered distributor of liquors under article 18 of the
Tax Law, such taxes have been assumed by or paid by an identified registered
distributor 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
(3) where either or
both New York State and city of New York alcoholic beverage taxes have not been
paid with respect to such liquors, the seller shall set forth this fact and,
where applicable, the explanation required by subdivision (c) of this section;
or
(4) where the sale is the first
sale of liquors in the State and the seller is a distiller (or the exclusive
agent of a distiller) and both such seller and the purchaser are registered
distributors of liquors under article 18 of the Tax Law, a certified statement
to that effect; and
(b)
with respect to those transactions to which clause (
a) of this
subparagraph does not apply (those to which the New York State alcoholic
beverage tax alone, and not the city's tax is applicable):
(1) where the seller is registered as a
distributor of liquors under article 18 of the Tax Law, the seller has assumed
payment of or has paid all New York State alcoholic beverage taxes with respect
to the liquors which are the subject of such transaction; or
(2) where the seller is not a registered
distributor of liquors under article 18 of the Tax Law, such taxes have been
assumed by or paid by an identified registered distributor 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
(3) where the New York State alcoholic
beverage taxes have not been paid with respect to such liquors, the seller
shall set forth this fact and, where applicable, the explanation required by
subdivision (c) of this section; or
(4) where the sale is the first sale of
liquors in the State and the seller is a distiller (or the exclusive agent of a
distiller) and both such seller and the purchaser are registered distributors
of liquors under article 18 of the Tax Law, a certified statement to that
effect.
(c) If the invoice information required by
this section indicates that either or both New York State and city of New York
alcoholic beverage taxes have not been paid, the applicable exemption from such
taxes contained in article 18 of the Tax Law or subchapter 5 of chapter 20 of
title 11 of the Administrative Code of the City of New York or rules of the
Commissioner of Taxation and Finance shall be set forth on the invoice. For
example, a statement that "sale of beer to noncommissioned officers' open mess
of the U.S. Army, as purchaser" will be considered as an acceptable statement
for the purpose of this subdivision if other information on such invoice
indicates that the transaction was so effectuated.
(d) Every seller must keep a duplicate
original of the invoice required to be made and given to the purchaser pursuant
to this section, for the period of time specified in section
61.3 of
this Title.
(e) Every purchaser
must keep the invoice given to such purchaser by the seller, as required of the
seller pursuant to this section, for the period of time specified in section
61.3 of
this Title.
(f) Except with respect
to a purchase at retail of 90 liters or less or with respect to a sale exempt
by reason of article 18 of the Tax Law, no person shall purchase liquors in
this State unless the State and, if applicable, city of New York alcoholic
beverage taxes with respect to such liquors have been assumed by a registered
distributor and such assumption of taxes is set forth in and evidenced by an
invoice meeting all the requirements of this section or unless such taxes have
been paid by a registered distributor and such payment is set forth in and
evidenced to the purchaser by an invoice meeting all the requirement of this
section.
(g)
(1) Where a seller of liquors does not
furnish to the purchaser at the time of delivery the invoice as prescribed in
and required by this section, it is presumed that the alcoholic beverage taxes
imposed with respect to liquors which are the subject of the sale have not been
assumed or paid by a registered distributor.
(2) Where any person in possession of liquors
does not possess the invoice as prescribed in and required by this section with
respect to such liquors, it is presumed that the alcoholic beverage taxes
imposed with respect to such liquors have not been assumed or paid by a
registered distributor.
(3) See
article 37 of the Tax Law for criminal penalties, and seizure and forfeiture
provisions pertaining to liquors upon which the alcoholic beverage taxes have
not been assumed or paid by a registered distributor.
(h) In addition to any other civil or
criminal penalties that may apply, any person purchasing liquors without
receiving the invoice prescribed in and required by this section from the
seller, shall be jointly and severally liable for the payment of the alcoholic
beverage taxes with respect to such liquors.
