New York – Exempt Sales and Uses of Alcoholic Beverages

SALT Report 1824 РThe New York Department of Taxation and Finance issued a tax bulletin regarding exempt sales and uses of alcoholic beverages.  Generally, you are responsible for paying tax on beer, malt beverages, cider, wine, liquor, and all distilled spirits when you sell or use these beverages in New York.

This tax bulletin provides guidance for the following exempt sales and uses of alcoholic beverages:

  • Sales to the United States government or its agencies or instrumentalities,
  • Sales to diplomatic missions and diplomatic personnel,
  • Sales to the United Nations,
  • Sales to churches, synagogues, or religious organizations,
  • Sales made to other registered distributors of alcoholic beverages, and
  • Sales to those traveling in and out of New York

The Department warns that civil or criminal penalties will be imposed on those who do not follow the alcoholic beverage sales and use tax laws.

For Further Information:

New York Department of Taxation and Finance – TB-AB-245, Exempt Sales and Uses of Alcoholic Beverages