Alcoholic beverages tax information for individuals

If you import or cause to be imported beer, wine, or liquor (other than small amounts) into New York State for your personal use, you are responsible for paying New York's excise tax.

As a general rule, you're required to file a tax return and pay excise tax on beer, wine, or liquor you import or cause to be imported into New York State. Filing requirements pertain to you if you are:

Temporary license to import liquor

You may need to obtain a special license to import liquor for your personal use. For more information, see Tax Bulletin Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use (TB-AB-275).

Traveler's exemption 

You may bring back into New York for your personal small amounts of beer, wine, or liquor exempt from taxes. For more information, see Tax Bulletin Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use (TB-AB-275).

File and pay

You must file a tax return only for those months in which you import alcoholic beverages. For information on which form to file and when to file and pay, see Tax Bulletin Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use (TB-AB-275).

Tax rates

For tax rates, see Tax Bulletin Filing Requirements for Individuals Who Import Alcoholic Beverages for Personal Use (TB-AB-275).

Penalty information

Even if you are not required to register as a distributor, you must follow the alcoholic beverages tax rules that apply to you. If you do not comply with the law, you will be subject to the following penalties. For more information, see Tax Bulletin Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages TB-AB-690).

For more information

Updated: November 13, 2012