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Department of Taxation and Finance

Alcoholic beverages tax

ABT Web File is available. If you’re a registered distributor, you can now Web File your ABT returns (Forms MT-456 and MT-456-ATT)—beginning with the return due January 20, 2021—through your Business Online Services account. It’s the fastest, easiest way to file.

New York State imposes an excise tax on the sale or use of:

In addition, New York City imposes an additional excise tax on the sale or use of:

  • beer, and
  • liquor and wine containing more than 24% alcohol by volume (ABV).

The state and city excise taxes are both administered and collected by the New York State Department of Taxation and Finance (Tax Department). Unless the context requires otherwise, any reference to the term tax or taxes refers to both the state and city excise taxes.

The tax applies to:

Before you begin producing, distributing or selling alcoholic beverages in New York State, you must complete a number of licensing and registration requirements with both the Tax Department, as well as the State Liquor Authority (SLA).

Who must register

All distributors of alcoholic beverages in New York State must be registered with the Tax Department for the alcoholic beverages tax (ABT). The term distributor includes anyone that imports alcohol into New York State or produces alcoholic beverages in New York State for sale or for any commercial purpose. In addition, the purchasing of warehouse receipts requires that you are registered for ABT. An out-of-state direct wine manufacturer in possession of a direct shipper’s license from the SLA that makes direct shipments of wine to New York State consumers must also register.

For more information, see Definitions.

Information

Definitions

tractor plowing field

Farmers

Whether you produce agricultural products for sale to beverage producers, or you use your products to create your own alcoholic beverages for sale, a variety of tax exemptions exist.

barrels of alcohol sitting on shelves

Producers

Producers of alcoholic beverages in New York State have a variety of responsibilities. In addition, New York State offers many tax exemptions and credits to help you along the way.

beers being poured at a bar

Sales and distribution

How and where you make your sales can determine important responsibilities.

Video: Alcoholic Beverages Tax Web File Demonstration for Registered Distributors

Video: Alcoholic Beverages Tax Web File Demonstration for Registered Distributors

Video: Alcoholic Beverages Tax Web File Demonstration for Direct Wine Shippers

Video: Alcoholic Beverages Tax Web File Demonstration for Direct Wine Shippers
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