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Alcoholic beverages tax

Important Developments  
2016 Legislation Related to Taxes on Alcoholic Beverages                  TSB-M-16(6)C, (4)I, (5)M, (7)S

New York State imposes an excise tax on the sale or use in New York State of beer, cider, wine, and liquor.

New York City imposes an additional excise tax on the sale or use in New York City of:

  • beer; and
  • liquor containing more than 24% alcohol by volume.

The state and city excise taxes are both administered and collected by the New York State Department of Taxation and Finance.

The tax applies to you if you're:

  • a registered distributor, or
  • an individual who imports or causes to be imported beer, cider, wine, or liquor into New York and is not a registered distributor.

For more information, refer to our alcoholic beverages tax bulletins