N.Y. Comp. Codes R. & Regs. tit. 20 § 60.1

Current through Register Vol. 46, No. 50, December 11, 2024

Section 60.1 - Returns and payment of tax on alcoholic beverages

Tax Law, §§ 424(2), 429, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058

(a)

(1) Except as provided in paragraphs (2), (3) and (4) of this subdivision, every distributor must, on or before the 20th day of each month, file with the Department of Taxation and Finance a monthly tax return, for the preceding month, on a form or forms prescribed by the department for such purpose, even though no tax may be payable. Except for a distributor as defined in clause (4)(i)(a) of this subdivision, in addition to any other required information, such return must show, the number of gallons of beers or wines (or fractional part thereof) or liters of liquors (or fractional part thereof) that are:

(i) on hand at the beginning of the preceding month;

(ii) manufactured or purchased during the preceding month;

(iii) on hand at the end of the preceding month; and

(iv) sold or used in this State during the preceding month.

Such return must also include the number of gallons of beers or wines or liters of liquors in transit during the return period and the extent of the distributor's other receipts and distributions of alcoholic beverages in New York State during the return period. For a distributor as defined in clause (4)(i)(a) of this subdivision, in addition to any other required information, such return must show the total number of gallons of wines (or fractional part thereof) that are sold directly to New York State residents for such residents' personal use during the preceding month. The return must be prepared in accordance with the instructions provided by the department and must be accompanied by all supporting schedules.

(2) Where a distributor's activities relate to the production or sale of cider, the distributor must file with the department an annual cider tax return in lieu of the monthly return required by paragraph (1) of this subdivision. Such annual return shall relate to the distributor's activities during the calendar year and shall be due on or before January 20th of the succeeding calendar year. Such return must show the information required in paragraph (1) of this subdivision, except that "gallons of cider" shall be substituted for "gallons of beers or wines" and "month" shall be read as "year."

(3)

(i) A distributor that:

(a) is required to register as a distributor solely because such person's activities relate to the production of beer in New York State; and

(b) is licensed by the State Liquor Authority of New York State as either:

(1) a brewer, pursuant to sections 51 and 56 of the Alcoholic Beverage Control Law, or a farm brewery pursuant to sections 51-a and 56 of such law (i.e., a "micro-brewer" or "farm brewery"); or

(2) a "restaurant-brewer," pursuant to section 64-c of the Alcoholic Beverage Control Law;

may file an annual tax return in lieu of the monthly returns required by paragraph (1) of this subdivision. Such annual return shall relate to the distributor's activities during the calendar year and shall be due on or before January 20th of the succeeding calendar year. Such return must show the information required in paragraph (1) of this subdivision, except that "month" shall be read as "year," and must be accompanied by proof of such distributor's continuing license as a "micro-brewery," "farm brewery," or "restaurant-brewer."

(ii) If a distributor meeting the requirements of subparagraph (i) of this paragraph (a "qualifying distributor") at any time during the period to be covered by an annual return ceases to be licensed by the State Liquor Authority as a "micro-brewery," "farm brewery," or "restaurant-brewer," but continues to be a licensed brewer, such distributor must immediately begin filing monthly tax returns, as described in paragraph (1) of this subdivision. Similarly, if at any time during the period to be covered by an annual return, a qualifying distributor imports any beer into New York State or engages in any activities of a distributor other than those related to the production of beer in New York State, such distributor must immediately begin filing monthly tax returns, as described in paragraph (1) of this subdivision.

(iii) If it becomes necessary for a qualifying distributor to begin filing monthly returns during an annual period, pursuant to the provisions of subparagraph (ii) of this paragraph, such distributor must also file a return reflecting the distributor's activities from January 1st of such annual period through the end of the month during which the distributor ceased to meet the qualifications of subparagraph (i) of this paragraph. Such return must be filed on or before the 20th day of the month following the month during which the distributor ceased to meet the requirements of such subparagraph (i) of this paragraph, and any tax due must be paid with filing of such return.

(iv) If it becomes necessary for a qualifying distributor to begin filing monthly returns during an annual period, pursuant to the provisions of subparagraph (ii) of this paragraph, such distributor may apply to the department to file on an annual basis for the next or any subsequent calendar year if such distributor anticipates that it will again meet the requirements of subparagraph (i) of this paragraph. Such application must include an explanation of why the distributor was required to begin filing monthly returns during the previous annual period and why the distributor does not expect such circumstances to re-occur in the upcoming annual period.

(4)

(i) A distributor that:

(a)

(1) is an out-of-state winery and is required to register as a distributor solely because such person ships its wine directly to any New York State resident for such resident's personal use; and

(2) is licensed by the State Liquor Authority of New York State as a direct shipper, pursuant to section 79-c of the Alcoholic Beverage Control Law; or

(b) is licensed by the State Liquor Authority of New York State as a farm winery, pursuant to section 76-a of the Alcoholic Beverage Control Law or as a special farm winery pursuant to section 76-d of the Alcoholic Beverage Control Law;

(c) is licensed by the State Liquor Authority of New York State as a farm distillery, pursuant to section 61 of the Alcoholic Beverage Control Law;

may apply to the department to file an annual tax return in lieu of the monthly returns required by paragraph (1) of this subdivision. Such annual return shall relate to the distributor's activities during the calendar year and shall be due on or before January 20th of the succeeding calendar year. Such return must show the information required in paragraph (1) of this subdivision, except that "month" shall be read as "year," and must be accompanied by proof of such distributor's continuing license as a direct shipper, farm winery, special farm winery or farm distillery.

(ii)

(a) If a distributor meeting the requirements of subparagraph (i) of this paragraph (a "qualifying distributor") at any time during the period to be covered by an annual return ceases to be licensed by the State Liquor Authority, such distributor must file a return reflecting the distributor's activities from January 1st of such annual period through the end of the month during which the distributor ceased to meet the qualifications of subparagraph (i) of this paragraph. Such return must be filed on or before the 20th day of the month following the month during which the distributor ceased to meet the requirements of subparagraph (i) of this paragraph, and any tax due must be paid with filing of such return.

(b) If a distributor meeting the requirements of clause (i)(b) of this paragraph at any time during the period to be covered by an annual return becomes reclassified with the State Liquor Authority as a winery other than a farm winery, or a special farm winery, such distributor must immediately begin filing monthly tax returns, as described in paragraph (1) of this subdivision.

(c) If a distributor meeting the requirements of clause (i)(c) of this paragraph at any time during the period to be covered by an annual return becomes reclassified with the State Liquor Authority as a distillery other than a farm distillery, such distributor must immediately begin filing monthly tax returns, as described in paragraph (1) of this subdivsion.

(iii) If it becomes necessary for a qualifying distributor to begin filing monthly returns during an annual period, pursuant to the provisions of clause (ii)(b) or clause (ii)(c) of this paragraph, such distributor must also file a return reflecting the distributor's activities from January 1st of such annual period through the end of the month during which the distributor ceased to meet the qualifications of subparagraph (i) of this paragraph. Such return must be filed on or before the 20th day of the month following the month during which the distributor ceased to meet the requirements of such subparagraph (i) of this paragraph, and any tax due must be paid with filing of such return.

(iv) If it becomes necessary for a qualifying distributor to begin filing monthly returns during an annual period, pursuant to the provisions of clause (ii)(b) or clause (ii)(c) of this paragraph, such distributor may apply to the department to file on an annual basis for the next or any subsequent calendar year if such distributor anticipates that it will again meet the requirements of clause (i)(b) or clause (i)(c) of this paragraph. Such application must include an explanation of why the distributor was required to begin filing monthly returns during the previous annual period and why the distributor does not expect such circumstances to re-occur in the upcoming annual period.

(b) Every return filed by or on behalf of a distributor must contain a certification to the effect that the statements in the return are true, correct and complete.

(c) Returns of tax on alcoholic beverages must be filed with the Department of Taxation and Finance at the appropriate addresses as indicated in the returns.

(d) Every distributor of alcoholic beverages must pay to the Department of Taxation and Finance, with the filing of the appropriate return, the tax imposed by article 18 of the Tax Law on each gallon, or lesser quantity, of beers or wines (including cider), and on each liter, or lesser quantity, or liquors sold or used in New York State by such distributor. All tax for the period for which a return is required to be filed is due on the date prescribed for filing the return, regardless of whether or not a return is filed or whether the return filed correctly shows the amount of tax due. (See, however, section 10 of the Tax Law, which requires certain distributors of alcoholic beverages to make payments pursuant to the Electronic Funds Transfer Program.)

(e) All remittances for each return period must be payable to the Commissioner of Taxation and Finance and forwarded together with the return for such return period. Any person who makes payment to the commissioner by a check which is dishonored may be liable to the Department of Taxation and Finance for a returned check charge. (See section 19 of the State Finance Law.)

(f) In accordance with the joint administration provisions of section 445 of article 18 of the Tax Law and sections 11-2057 and 11-2058 of the Administrative Code of the City of New York, the provisions of this section shall also be applicable with respect to the City of New York taxes on beers and liquors imposed by the provisions of subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York. For the purposes of joint administration, the word "city" shall be substituted for the word "State" in this Part where applicable.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 60.1

Amended New York State Register February 18, 2015/Volume XXXVII, Issue 07, eff. 2/18/2015