20 CRR-NY 68.1NY-CRR
20 CRR-NY 68.1
20 CRR-NY 68.1
68.1 Definitions.
Tax Law, ยง 420(1), (2), (3), (4), (7), (10) and (12)
As used in article 18 of the Tax Law and this entire Subchapter, where not otherwise specifically defined or unless a different meaning is clearly required:
(a) Person means an individual, copartnership, society, association, corporation, joint stock company and any combination of individuals. Person shall also include an executor, administrator, receiver, trustee or other fiduciary.
(b) Alcohol means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced.
(c) Alcoholic beverages mean and include beers, wines or liquors.
(d) Liquors mean and include any and all distilled or rectified spirits, alcohol, brandy, cordial (whether the base therefor is wine or liquor), whisky, rum, gin and all other distilled beverages containing alcohol, including all dilutions and mixtures of one or more of the foregoing, and also mean and include any alcoholic liquids which would be wines if the alcoholic content thereof were not more than 24 per centum by volume.
(e)
(1) Distributor when used with respect to liquors means:
(i) any person who imports or causes to be imported into New York State any liquors for sale or use in this State;
(ii) any purchaser of warehouse receipts for liquors stored in a warehouse in New York State who causes such liquors to be removed from such warehouse; and
(iii) except as provided in paragraph (2) of this subdivision, any person who produces, distills, manufactures, compounds, mixes or ferments any liquors within New York State for sale.
(2) The term distributor does not include:
(i) a person who manufactures, mixes or compounds liquors the ingredients of which consist only of alcoholic beverages on which the taxes imposed by article 18 of the Tax Law have been paid; and
(ii) a person who mixes or compounds liquors, upon which the taxes imposed by such article 18 have been paid, with nonalcoholic ingredients for sale and immediate consumption on the premises.
(f)
(1) Sale means any transfer, exchange or barter in any manner or by any means whatsoever. Thus, in addition to cash and credit sales, the giving of alcoholic beverages as samples, prizes or gifts, and the exchanging of alcoholic beverages for any consideration other than money are also considered sales. However, the sale of a warehouse receipt, alone, given upon the storage of alcoholic beverages, shall not be construed as a sale of the beverages represented by such receipts.
(2) Retail sale or sale at retail means a sale to a consumer or to any person for any purpose other than for resale.
(g) Use means any compounding or mixing of alcoholic beverages with other ingredients or other treatment of the same in such manner as to render them unfit or unsuitable for consumption as a beverage. The word use also includes the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise.
20 CRR-NY 68.1
Current through February 28, 2023
| End of Document |
IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.