N.Y. Comp. Codes R. & Regs. tit. 20 § 63.1

Current through Register Vol. 46, No. 36, September 4, 2024

Section 63.1 - Reimbursement of city taxes on beers sold without the city

Tax Law, §§ 434, 445; Administrative Code of the City of New York, §§ 11-2057, 11-2058

(a) The Commissioner of Taxation and Finance is authorized, pursuant to sections 434.2(b) and 445 of the Tax Law, to provide reimbursement in the amount of City of New York excise taxes on beers in the following circumstances:

(1) where a sale of beer by a wholesaler is completed by delivery in the city to a wholesaler on and after May 1, 1982, in a transaction where the city tax with respect to such beers was properly paid and remitted; and

(2) where such wholesaler then subsequently sells the beer, which was the subject of the prior sale, in a sale without the city to which the city tax does not apply, the Commissioner of Taxation and Finance shall provide a reimbursement in the form of credit or refund in the amount of the city taxes paid and remitted with respect to such beers; provided, however, that prior to making an application for a refund of city tax, the amount of such refund must first be employed as a credit to offset the applicant's liabilities, if any, for State and/or city beverage taxes then due and owing. Then, and only then, the remainder of the amount of city tax may be the subject of a refund application.

(b) Any claim for credit or refund under this section must be filed within two years from the date of the subsequent sale made by the wholesaler without the city. Such claim for credit or refund must be filed in the form prescribed by the Department of Taxation and Finance and shall be accompanied by the wholesaler's copy of all invoices which may be required both with respect to:

(1) the sale of beers made to him as purchaser within the city; and

(2) the sale of such beers then made by him as seller without the city to which the city tax did not apply.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 63.1