Alcoholic beverages tax information for registered distributors
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If you're a distributor of alcoholic beverages (beer, wine, or liquor), you must register with the Tax Department.
Register as a distributor
If you're a distributor of alcoholic beverages, you must register with New York State before you start doing business, purchasing inventory, or selling alcoholic beverages in New York. To register, file:
- Form TP-215, Application for Registration as a Distributor of Alcoholic Beverages; and
- Form TP-229, Financial Statement of Distributors of Alcoholic Beverages.
Your application will not be approved unless you have a license issued by the State Liquor Authority.
For more information, see Tax Bulletin Do I Have to Register as a Distributor of Alcoholic Beverages? (TB-AB-180).
File and pay
If you're registered as a distributor of alcoholic beverages, you must file a tax return, even if no tax is due. For more information on which form to file and when to file and pay, see Tax Bulletin Filing Requirements for Registered Distributors of Alcoholic Beverages (TB-AB-276).
For tax rates, see Tax Bulletin Filing Requirements for Registered Distributors of Alcoholic Beverages (TB-AB-276).
Exempt Sales and Uses of Alcoholic Beverages
Generally, you are responsible for paying New York's excise tax on alcoholic beverages (beer and similar fermented malt beverages, cider, wine, liquor, and all distilled or rectified spirits) when you sell or use these beverages within New York. However, certain sales and uses of alcoholic beverages are not taxable. See Tax Bulletin Exempt Sales and Uses of Alcoholic Beverages (TB-AB-245).
Records to be kept
If you're an owner, brand owner, or distributor of alcoholic beverages (beer, wine, and liquor), you must keep complete and accurate records of all purchases, sales, or other dispositions of alcoholic beverages. For more information, see Tax Bulletin Records to be kept by Owners and Distributors of Alcoholic Beverages (TB-AB-770).
In most cases, sales of alcoholic beverages must be recorded on an invoice. Exceptions to this requirement are retail sales of:
- wine, and
- 90 liters or less of liquor.
For more information, see Tax Bulletin Invoice Requirements for Alcoholic Beverages (TB-AB-405).
Transporters of liquor
If you are transporting more than 90 liters of liquor within New York State, you must keep records of these beverages.
You must have in your possession:
- a completed New York State Form MT-132, Manifest Form for Liquors; or
- a manifest in a different format (e.g., an invoice) approved by the New York State Tax Department.
For more information on records that you must have in your possession when transporting liquor, see Tax Bulletin Manifest Document Requirements for Transporters of Liquor (TB-AB-555).
Alcoholic beverages distributors must register with the Tax Department and comply with all other provisions of New York's alcoholic beverages tax. These requirements include:
- keeping accurate records,
- filing your return on time, and
- paying any tax due by the applicable due date.
For more information, see Tax Bulletin Penalty Information for Registered Distributors of Alcoholic Beverages (TB-AB-695).
For more information
- Alcoholic beverages tax forms and instructions (current year) or (prior years and periods)
- Alcoholic beverages tax advisory opinions
- Alcoholic beverages tax bulletins
- Alcoholic beverages tax TSB-Ms
- Direct shipper's license tax registration and filing
- Alcoholic beverage wholesaler annual reporting requirement
- Information for alcoholic beverage retailers