20 CRR-NY 68.2NY-CRR
20 CRR-NY 68.2
20 CRR-NY 68.2
68.2 Distributors.
Tax Law, ยงยง 420(4), 421, 424 and 429
(a) Except as provided in paragraph (b)(2) of this section, any person who is a distributor of liquors as defined in section 68.1 of this Part must be registered with the Department of Taxation and Finance. Unless so registered, no person may engage in activities in the State as a distributor under article 18 of the Tax Law with respect to liquors. Further, no distributor, unless so registered, may make any sale of liquors within the State, except a sale, if any, as to which the State cannot impose such condition by reason of the United States Constitution or any laws enacted pursuant thereto.
(b)
(1) Any individual who imports not more than 360 liters of liquors into New York State during a one-year period for such individual's personal use and consumption may obtain, in lieu of a full registration as a distributor of liquors, an abbreviated registration as a distributor of liquors in the form of a special distributor permit prescribed by the Department of Taxation and Finance for such purpose. See section 68.3 of this Part for provisions relating to obtaining such a permit.
(2) Notwithstanding subdivision (a) of this section, any individual who imports 90 liters or less of liquors into New York State during a one-year period for such individual's personal use and consumption need not register with the Department of Taxation and Finance as a distributor of liquors. However, such an individual is a distributor of liquors and is liable for the payment of the alcoholic beverage tax on such liquors.
20 CRR-NY 68.2
Current through February 28, 2023
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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.