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 66 - Examples Of Applicability Of The City Tax
Section 66.1 - Application of the New York City beer and liquor taxes

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 66.1

Current through Register Vol. 45, No. 52, December 27, 2023

(a) The statement of examples herein is not all-inclusive and does not exclude from the tax any transaction which is subject to the tax by subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York. The City of New York excise taxes on beers and liquors are imposed on the first sale of liquors (over 24 percent of alcohol by volume) or beers to any purchaser whose licensed premises are located within the City of New York or where the sale is completed by delivery to any purchaser in the City of New York. Effective on and after May 1, 1982, the foregoing provision, with respect to the imposition of the city tax, includes the first sale to any such purchaser who is a registered distributor.

(b) Any seller making any such first sales set forth in subdivision (a) of this section must be registered as a distributor with the New York State Department of Taxation and Finance.

(c) Provided, however, the examples in subdivision (a) of this section, with respect to the application of the city tax to the first sale of beers and liquors does not include:

(1) In the case of a sale of BEER ONLY, a sale by a brewery to the purchaser located in the city where such purchaser is a registered distributor but only if such distributor qualifies as a distributor for the purposes of the State tax on beer imposed by article 18 of the Tax Law;

(2) In the case of the sale of LIQUOR ONLY:
(i) a sale by a distiller or rectifier to a purchaser who is a registered distributor located in the City of New York but only if such purchaser qualifies as a distributor for the purposes of the State tax on liquor imposed by article 18 of the Tax Law;

(ii) a withdrawal from a bonded warehouse in the State by a registered distributor located in the City of New York but only if such registered distributor qualifies as a distributor for the purposes of the State tax on liquor imposed by article 18 of the Tax Law;

(iii)
(iii)
(a) a sale of liquor from a supplier without the State which is completed by delivery to the purchaser who is a registered distributor located in the City of New York but only if such purchaser qualifies as a distributor for the purposes of the State tax on liquor imposed by article 18 of the Tax Law; or

(b) a sale to a purchaser where both the seller and such purchaser are registered distributors located in the City of New York and where the sale is completed, pursuant to the instruction of such seller to an out-of-state supplier, by a direct shipment from such out-of-state supplier to such purchaser in the City of New York, but only if such seller and such purchaser both qualify as distributors for the purposes of the State tax on liquor imposed by article 18 of the Tax Law and such seller reports all such sales to the Commissioner of Taxation and Finance.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.