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 68.3 - Distributor's special permit for liquors for personal use and consumption

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

Tax Law, §§ 421(1), 424, 426, 429 and 1142(1)

(a)

(1) As provided in section 68.2(b)(1) of this Part, an abbreviated registration as a distributor of liquors in the form of a special permit may be obtained by an individual importing not more than 360 liters of liquors into New York State during a one-year period for such individual's personal use and consumption. Each permit shall be valid for a two-week period of time as described in subdivision (d) of this section and after such time shall be null and void. Any individual wishing to obtain such a permit must apply to the Department of Taxation and Finance and receive such permit prior to the importation of liquors thereunder into New York State.

(2) An application for a special permit must be made on a form prescribed by the department for such purpose and must contain, in addition to any other information, the following:
(i) the applicant's name, address and social security number;

(ii) the two-week period of time for which the special permit is requested;

(iii) identification of the intended means of transporting the liquors;

(iv) the location or intended location from which the liquors will be imported into the State;

(v) the destination of the liquors in the State, if different from the applicant's address;

(vi) the number of liters of liquors imported into New York State during the 365-day period immediately prior to the last day of the two-week period for which the special permit is requested (but not including any period prior to November 1, 1993); and

(vii) a certification by the applicant that the statements in the application are true, correct and complete.

(3) At the time of application, an applicant must present positive proof of identification as prescribed in such application.

(4) No fee is required to be submitted with the application.

(b) An individual may submit an application to any office designated by the Department of Taxation and Finance for accepting such applications. An application will not be accepted prior to 30 days before the date for which the permit is requested to commence.

(c)

(1) Upon receipt, the Department of Taxation and Finance will evaluate and either deny or approve each application for a special permit. Such an application may be denied for a violation of any of the provisions of article 18 of the Tax Law or any rule or regulation adopted pursuant thereto. An application for a special permit may also be denied for failure to pay any tax imposed by or pursuant to the Tax Law, or where an applicant has been convicted of a crime provided for under such law or has been convicted under the laws of any other taxing jurisdiction of a crime which, if committed in this State, would constitute a similar crime under the Tax Law. A notice of denial may be given by registered or certified mail to the applicant at the address furnished in the application. Such notice will outline the basis for denial and will contain a statement that the denial may be protested through a hearing provided a petition therefor is filed within 90 days of the giving of the notice.

(2) Upon approval of the application, the department will issue a special permit to the applicant. Such permit will set forth the applicant's name and address; the two-week period of time for which such permit is valid; and any additional information or identifying details as may be required by the department. The permit will also require purchase information to be completed with respect to each and every purchase by the applicant concerning the liquors imported.

(d)

(1) A special permit is valid for the two-week period set forth therein. A two-week period is that period of 14 consecutive days approved by the department. More than one special permit may be obtained during the year; however, in no event may an individual import more than 360 liters of liquors into New York State in a one-year period without a full registration as a distributor of liquors under section 421 of the Tax Law.

(2) A special permit is also valid only with respect to the individual to whom it was issued.

(e) A special permit must accompany the permit holder importing the liquors into New York State and must be made available for inspection by a peace officer, acting pursuant to such peace officer's special duties, a police officer, any representative of the Department of Taxation and Finance or any other person authorized by law to inquire into or investigate the importation of liquors into New York State. (Also, see section 68.4 of this Part for the manifest document requirement when transporting liquors into or in New York State.)

(f)

(1) Every individual to whom a special permit is issued must, on or before the 20th day after the date such permit expires, file with the Department of Taxation and Finance a tax return on a form prescribed by the department for such purpose and pay any alcoholic beverage taxes due with the filing of such return. A return must be filed for every special permit issued by the department, even though no tax may be payable, and such permit must accompany the return. All of the provisions of article 18 of the Tax Law relating to the filing of returns, the payment of tax and the application of penalty and interest thereon and criminal penalties respecting article 18 of the Tax Law shall apply to the return of tax and payment of tax relating to the special permit.

(2) A copy of the special permit issued pursuant to the provisions of this section and any records needed to verify the entries and accuracy of the return filed relating to such permit must be retained for a period of three years, and upon oral or written demand by the Commissioner of Taxation and Finance must be made available for use and inspection by the department.

(3) See, also, section 531.6 of this Title for rules concerning the filing of reports and payment of the compensating use taxes imposed by and pursuant to articles 28 and 29 of the Tax Law. The department may require that any compensating use taxes imposed on liquors imported into the State under the authority of a special permit be reported and paid in the same manner and at the same time as the alcoholic beverage taxes.

(g)

(1) A special permit shall not be used to circumvent the full registration requirements of a distributor of liquors as provided for in section 421 of article 18 of the Tax Law or in violation of any other provisions of such article or of any rule or regulation promulgated thereunder. Such a use shall constitute grounds for denial, suspension or revocation of a registration of a distributor of liquors (either full or abbreviated). In addition, such a use by the permit holder subjects the permit holder to the criminal penalties imposed pursuant to section 1813 of article 37 of the Tax Law.

(2) A special permit will not be issued in violation of section 65-c of the Alcoholic Beverage Control Law to any individual under the age of 21 years.

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.