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If you are transporting more than 90 liters of liquor within New York State, you must keep records of these beverages. This bulletin explains the records that you must have in your possession when transporting liquor.
You must have in your possession:
The manifest document must be completed prior to transporting liquors in New York and must be consecutively numbered. In addition, it must contain the following information:
If a vehicle is subject to multiple loadings, or if a transporter must make multiple deliveries, a transporter may:
For either of the above options, each section or invoice must contain the number of the manifest document to which it is attached.
After the liquor is loaded, if there are any changes to the particulars contained on the manifest, and the transporter knows of the changes, the transporter must immediately amend the manifest to reflect the changes.
Lack of a manifest document gives rise to a presumption the liquor is being imported into New York State for sale or use by a person who is not a registered distributor. However, the presumption may be rebutted if you can show evidence to the contrary. See Tax Bulletin Do I have to Register as a Distributor of Alcoholic Beverages? (TB-AB-180).
Additionally, if the manifest document does not include the place of delivery or name of a registered distributor, it will be presumed the liquor is imported for sale or use within the state by a person who is not a registered distributor.
You must keep the manifest document and any records to verify the entries for a minimum of three years from the end of the month when the liquor was delivered. You must make the records available to the Tax Department upon request. The Tax Department may require you to keep records for a longer period of time, such as when the records are the subject of an audit, court case, or other proceeding.
If you don’t follow the alcoholic beverages tax laws, you may be subject to civil or criminal penalties. See Tax Bulletins Penalty Information for Registered Distributors of Alcoholic Beverages (TB-AB-695) and Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages (TB-AB-690).
Tax Law: Section 428
Regulations: Sections 61.3 and 68.4
Penalty Information for Registered Distributors of Alcoholic Beverages (TB-AB-695)
Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages (TB-AB-690)
Do I have to Register as a Distributor of Alcoholic Beverages? (TB-AB-180)