N.Y. Tax Law § 424 — Taxes imposed

§ 424. Taxes imposed. 1. There are hereby levied and imposed on a\ndistributor and a noncommercial importer excise taxes at the following\nrates:\n (a) Fourteen cents per gallon upon beers;\n (b) Thirty cents per gallon upon still wines, except cider containing\nmore than three and two-tenths per centum of alcohol by volume, upon\nwhich the tax shall be three and seventy-nine hundredths cents per\ngallon;\n (c) Thirty cents per gallon upon artificially carbonated sparkling\nwines, except artificially carbonated sparkling cider containing more\nthan three and two-tenths per centum of alcohol by volume, upon which\nthe tax shall be three and seventy-nine hundredths cents per gallon;\n (d) Thirty cents per gallon upon natural sparkling wines, except\nnatural sparkling cider containing more than three and two-tenths per\ncentum of alcohol by volume, upon which the tax shall be three and\nseventy-nine hundredths cents per gallon;\n (e) Sixty-seven cents per liter upon liquors containing not more than\ntwenty-four per centum of alcohol by volume except liquors containing\nnot more than two per centum of alcohol by volume, upon which the tax\nshall be zero; and\n (f) One dollar and seventy cents per liter upon all other liquors;\nwhen sold or used within this state, except when sold or used under such\ncircumstances that this state is without power to impose such tax or\nwhen sold to the United States and except beers when sold to or by a\nvoluntary unincorporated organization of the armed forces of the United\nStates operating a place for the sale of goods pursuant to regulations\npromulgated by the appropriate executive agency of the United States, to\nthe extent provided in such regulations, directives and policy\nstatements of such an agency applicable to such sales, and except when\nsold to professional foreign consuls-general, consuls and vice-consuls\nwho are nationals of the state appointing them and who are assigned to\nforeign consulates in this state, provided that American consular\nofficers of equal rank who are citizens of the United States and who\nexercise their official functions at American consulates in such foreign\ncountry are granted reciprocal exemptions; provided, however, that the\ncommissioner may permit the sale of alcohol without tax to a holder of\nany industrial alcohol permit, alcohol permit or alcohol distributor's\npermit, issued by the state liquor authority, and by the holder of an\nalcohol distributor's permit, class A, issued by such authority to a\nholder of a distiller's license, class B, or a winery license, issued by\nsuch authority and may also permit the use of alcohol for any purpose\nother than the production of alcoholic beverages by such holders without\ntax; provided also that the commissioner may permit the sale of cider\nwithout tax by a holder of a cider producer's license issued by the\nstate liquor authority to a holder of a cider producer's license or a\ncider wholesaler's license issued by such authority.\n (g) For purposes of this chapter, it is presumed that liquors are\npossessed for the purpose of sale in this state if the quantity of\nliquors possessed in this state, imported or caused to be imported into\nthis state or produced, distilled, manufactured, compounded, mixed or\nfermented in this state exceeds ninety liters. Such presumption may be\nrebutted by the introduction of substantial evidence to the contrary. In\nany case where the quantity of alcoholic beverages taxable pursuant to\nthis article is a fractional part of one liter (or one gallon in the\ncase of beers) or an amount greater than a whole multiple of liters (or\ngallons in the case of beers), the amount of tax levied and imposed on\nsuch fractional part of one liter (or one gallon in the case of beers),\nor fractional part of a liter (or gallon) in excess of a whole multiple\nof liters or gallons shall be such fractional part of the rate imposed\nby paragraphs (a) through (f).\n Notwithstanding any other provision of this article, the commissioner\nmay permit the purchase of alcoholic beverages without tax by a person\nregistered as a distributor under section four hundred twenty-one of\nthis article from another person so registered, in which event the\nalcoholic beverage so purchased shall be subject to the taxes imposed by\nthis article in the hands of the purchaser in the same manner and to the\nsame extent as if such purchaser had imported or caused the same to be\nimported into this state or had produced, distilled, manufactured,\nbrewed, compounded, mixed or fermented the same within this state.\n 2. Such taxes shall be due on the twentieth day of the month following\nthe month in which such alcoholic beverages are sold or used by such\ndistributor or noncommercial importer, regardless of whether or not a\nreturn is filed as required by this article.\n 3. Beers within this state when chapter one hundred forty-two of the\nlaws of nineteen hundred thirty-three took effect, wines within this\nstate when chapter two hundred twenty-three of the laws of nineteen\nhundred thirty-three took effect and liquors within this state when\nchapter eight hundred eighteen of the laws of nineteen hundred\nthirty-three took effect shall also be subject to such taxes when sold\nwithin this state or used for commercial purposes within this state,\nexcept as provided for in subdivision one of this section, unless the\ntaxes imposed by said chapters shall have been paid with respect to such\nalcoholic beverages prior to April second, nineteen hundred thirty-four,\nand the person selling or commercially using such alcoholic beverages\nshall be deemed a distributor for the purposes of this article; and such\nalcoholic beverages shall be subject to all of the provisions of this\narticle to the same extent as if the same had been imported into this\nstate or produced, distilled, manufactured, brewed, compounded, mixed or\nfermented within this state after such chapters became effective. If,\nprior to the taking effect of such chapters, a contract of sale of\nalcoholic beverages was made, and delivery thereof pursuant to such\ncontract is made within this state on or after April second, nineteen\nhundred thirty-four, from a stock of alcoholic beverages which is then\nsubject to the taxing power of this state, the vendor shall be deemed a\ndistributor for the purposes of this article, and such alcoholic\nbeverages shall be deemed to be sold, and shall be subject to such\ntaxes, at the time of such delivery, unless such taxes shall have been\npaid with respect to such alcoholic beverages prior to April second,\nnineteen hundred thirty-four.\n 4. (a) Notwithstanding any other provision of this article, there\nshall be exempt from the taxes imposed under this article, per month,\none-quart of alcoholic beverages (or one gallon of such beverages in the\ncase of a person arriving directly or indirectly from American Samoa,\nGuam or the Virgin Islands of the United States not more than one-quart\nof which shall have been acquired elsewhere than in such insular\npossessions):\n (i) purchased outside this state as an incident to a journey from\nwhich the purchaser is returning and\n (ii) not to be offered for sale or used for any commercial purpose,\nprovided such alcoholic beverages accompany such person on his return to\nthis state and provided, further, that in the case of a person arriving\nin this state from other than a state of the United States (including\nthe district of Columbia), the Virgin Islands of the United States or a\ncontiguous country maintaining a free zone or free port, such person\nshall have remained beyond the territorial limits of the United States\nfor a period of not less than forty-eight hours.\n (b) Provided, however, where the amounts purchased outside this state\nor brought in exceed the amounts specified in paragraph (a) of this\nsubdivision but are not in excess of one liter in the case of the\nreferences to one-quart or four liters in the case of the reference to\none gallon, and where no duty is required by the laws of the United\nStates to be paid on such amounts, such metric standards of fill shall\nbe substituted for one-quart and one gallon, respectively, and such\namounts shall be exempt from tax under the conditions provided for in\nparagraph (a) of this subdivision.\n 5. Notwithstanding any other provision of this article, there shall be\nexempt from the taxes imposed under this article, the sale of wine at\nretail in sealed containers to a regularly organized church, synagogue\nor religious organization for sacramental purposes, provided such wine\nshall have been purchased in this state from a distributor, and the\npurchaser shall have given the distributor a written statement signed by\nsuch purchaser setting forth its name and address, its declaration that\nit is a regularly organized church, synagogue or religious organization\nand that the wine purchased shall be used solely for sacramental\npurposes and any other information or proof that the tax commission may\nrequire. Where such a statement shall have been furnished to the\ndistributor by a purchaser which shall not have been a regularly\norganized church, synagogue or religious organization or the wine shall\nbe for other than sacramental purposes, and in reliance upon such\nstatement the wine shall not have been included as taxable in a return\nmade by a distributor, the purchaser shall file a return and pay the tax\nin the manner provided for in section four hundred twenty-nine.\n 6. Notwithstanding any other provision of this article, there shall be\nexempt from the taxes imposed under this article, alcoholic beverages\nfurnished by a licensed producer of alcoholic beverages at no charge to\na customer or prospective customer at a tasting held in accordance with\nthe alcoholic beverage control law for consumption at such tasting.\n