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 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors
Section 68.2 - Distributors

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 68.2

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, §§ 420(4), 421, 424 and 429

(a) Except as provided in paragraph (b)(2) of this section, any person who is a distributor of liquors as defined in section 68.1 of this Part must be registered with the Department of Taxation and Finance. Unless so registered, no person may engage in activities in the State as a distributor under article 18 of the Tax Law with respect to liquors. Further, no distributor, unless so registered, may make any sale of liquors within the State, except a sale, if any, as to which the State cannot impose such condition by reason of the United States Constitution or any laws enacted pursuant thereto.

(b)

(1) Any individual who imports not more than 360 liters of liquors into New York State during a one-year period for such individual's personal use and consumption may obtain, in lieu of a full registration as a distributor of liquors, an abbreviated registration as a distributor of liquors in the form of a special distributor permit prescribed by the Department of Taxation and Finance for such purpose. See section 68.3 of this Part for provisions relating to obtaining such a permit.

(2) Notwithstanding subdivision (a) of this section, any individual who imports 90 liters or less of liquors into New York State during a one-year period for such individual's personal use and consumption need not register with the Department of Taxation and Finance as a distributor of liquors. However, such an individual is a distributor of liquors and is liable for the payment of the alcoholic beverage tax on such liquors.

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