Alcoholic beverages tax (ABT)
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Important information for ABT filers
Coming soon: Rate change, new forms, and Web File. For more information, see New for 2020 and 2021: Changes are coming for alcoholic beverages tax (ABT) filers.
Mead producer and farm meadery licenses
Mead producers’ and farm meadery licenses have been added to the Alcoholic Beverage Control Law. These authorize a licensee to operate as a mead producer or farm meadery for the manufacturing of mead and braggot.
Mead is a wine product. Therefore, mead is taxed as wine and subject to the filing requirements for wine under the Alcoholic Beverages Tax. Form MT-40, Return of Tax on Wines, Liquors, Alcohol, and Distilled or Rectified Spirits, must be filed to report the amounts of mead produced and sold during your reporting period.
Braggot is a beer product. Therefore, braggot is taxed as beer and subject to the filing requirements for beer under the Alcoholic Beverages Tax. Form MT-50, Beer Tax Return, must be filed to report any braggot produced and sold during the reporting period. If you produce both mead and braggot, you must file both returns to properly report the production and sales of your various products.
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 (including producers), or
- an individual who imports or causes to be imported beer, cider, wine, or liquor into New York and is not a registered distributor.