N.Y. Tax Law § 427 — Requirement and content of invoice on the sale of liquors

§ 427. Requirement and content of invoice on the sale of liquors. 1.\nEvery sale of liquors, except a sale at retail of ninety liters or less,\nshall be evidenced by and recorded on an individual, serially numbered\ninvoice, and, with respect to each such sale, the seller therein shall\nmake and complete such invoice which shall contain the information\nrequired by this section and give the same to the purchaser at the time\nof delivery. The seller shall sign and date the invoice required by this\nsection and certify the entire content of such invoice.\n 2. Each invoice required by subdivision one of this section shall\nstate separately thereon:\n (a) the identifying number of such invoice;\n (b) the name of the seller;\n (c) the current state liquor authority number of the seller and, if\nregistered as a distributor, the registration number (certificate\nnumber) assigned to such seller by the department must also be set\nforth;\n (d) the address of the licensed premises of the seller and, if\ndifferent from such premises, the address of the premises from which the\nliquors listed on such invoice were removed for delivery to the\npurchaser;\n (e) the name of the purchaser;\n (f) the current state liquor authority number of the purchaser;\n (g) the date of the delivery of the liquors;\n (h) the address of the licensed premises of the purchaser and, if\ndifferent from such premises, the address of the premises to which the\nliquors listed on such invoice are to be delivered by the seller;\n (i) the size (in liters) and number of bottles of liquors sold, and\nits description, by brand name and price; and\n (j) a certification with respect to tax payment to the effect that:\n (i) in the case of a transaction with respect to which a city tax\nimposed pursuant to section four hundred forty-five of this article\napplies, that is, where the sale is made to a purchaser whose licensed\npremises are within such city or is completed by delivery to a purchaser\nin such city:\n (A) if the seller is a distributor of liquors registered under this\narticle, that the seller has assumed payment of or has paid all New York\nstate and city alcoholic beverage taxes with respect to the liquors\nwhich are the subject of such transaction; or\n (B) if such seller is not a registered distributor under this article,\nthat such taxes have been assumed by or paid by an identified\ndistributor registered under this article as evidenced by an invoice\nreceived by the seller pursuant to this section with respect to the\nliquors being sold and accepted in good faith by such seller; or\n (C) where either or both New York state and city alcoholic beverage\ntaxes have not been paid, the seller shall set forth this fact and, if\napplicable, a statement of the exemption from tax which applies to such\nsale; and\n (ii) with respect to a transaction to which subparagraph (i) of this\nparagraph does not apply:\n (A) if the seller is a distributor of liquors registered under this\narticle, that such seller has assumed payment of or has paid all New\nYork state alcoholic beverage taxes imposed under this article with\nrespect to the liquors which are the subject of such transaction; or\n (B) if such seller is not a registered distributor, that the taxes\nhave been assumed by or paid by an identified distributor registered\nunder this article as evidenced by an invoice given to the seller\npursuant to this section with respect to the liquors being sold and\naccepted in good faith by such seller; or\n (C) where the state alcoholic beverage taxes imposed under this\narticle have not been paid with respect to such liquors, the seller\nshall set forth this fact and, if applicable, a statement of the\nexemption from tax which applies to such sale; or\n (iii) in the case of a transaction which is the first sale of liquors\nin this state where the seller is a distiller or the exclusive agent of\na distiller and both such seller and the purchaser are distributors of\nliquor registered under this article, the commissioner may provide that\nsuch distiller or exclusive agent need not set forth the certification\nrequired by this paragraph on the invoice required by this section.\n 3. Notwithstanding any provision to the contrary, every seller shall\nkeep a duplicate original of the invoice required to be made and given\nto the purchaser for the period returns are required to be retained\npursuant to this article.\n 4. Notwithstanding any provision to the contrary, every purchaser\nshall keep the invoice given by the seller pursuant to this section for\nthe period returns are required to be retained pursuant to this article.\n 5. For purposes of this chapter, where the invoice required under this\nsection is not furnished by the seller at the time of delivery, or where\na person in possession of liquors does not possess such invoice with\nrespect to such liquors, it shall be presumed that the taxes imposed by\nor pursuant to this article have not been assumed or paid by a\ndistributor registered as such under this article. Such presumption may\nbe rebutted by the introduction of substantial evidence to the contrary.\nIn addition to any other civil and criminal penalties which may apply,\nany person who purchases alcoholic beverages without receiving an\ninvoice from the seller as required by this section shall be jointly and\nseverally liable to pay the taxes imposed by or pursuant to this article\nwith respect to such beverages.\n