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Department of Taxation and Finance

Alcoholic beverages tax advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 

Alcoholic beverages tax advisory opinions (TSB-A)
Number Issue
TSB-A-20(2)M Whether Petitioner is responsible for the New York State excise tax on alcoholic beverages for beer sold to a wholesaler or distributor and also on the beer it serves in its public tasting room.
TSB-A-86(2)M Whether a non-alcoholic wine sold by Petitioner constitutes a taxable alcoholic beverage for purposes of Article 18 of the Tax Law.
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