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Alcoholic beverages tax (ABT): Sales and distribution

As a distributor of alcoholic beverages, you are responsible for paying New York State's excise tax on alcoholic beverages (beer, cider, wine, and liquor) when you sell or use these beverages within New York State. An additional tax is due on sales of liquor (including wine) over 24% alcohol by volume (abv), and beer, sold or used in New York City.

Sales of warehouse receipts given upon the storage of alcoholic beverages are not considered sales of those beverages.