N.Y. Comp. Codes R. & Regs. tit. 20 § 65.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 65.1 - Requirement and content of invoice on the sale of beers and liquors

Tax Law, §§ 420(8), 425-a, 426, 427, 436 and 445(3); Administrative Code of the City of New York, §§ 11-2057 and 11-2058

(a)

(1) Every sale of beers, except a sale at retail, and every sale of liquors, except a sale at retail of 90 liters or less, shall be evidenced by and recorded on an individual, serially numbered invoice, and, with respect to each such sale, the seller therein shall make and complete such invoice which shall contain the information required by this section and give such invoice to the purchaser. A sale at retail means and includes a sale to a consumer or to any person for any purpose other than for resale.

(2) In the case of a sale of liquors, the seller must sign and date the invoice required by this section and must certify that the entire contents of the invoice are true, correct and complete. The seller must give the invoice to the purchaser at the time of delivery.

(3) For purposes of this subdivision, and in accordance with section 46 of the New York State General Construction Law, a seller's signature includes any mark or sign (written, printed, stamped, photographed, engraved or otherwise) placed upon an invoice with the intent to execute or authenticate such invoice.

(b)

(1) Each such invoice shall state separately thereon:

(i) the identifying number of such invoice;

(ii) the date of the sale evidenced by and recorded on such invoice, but where the date of delivery and the date of sale are not the same, the seller shall:

(a) in the case of a sale of liquors, separately state both such dates on the invoice; and

(b) in the case of a sale of beers, maintain a record of the sale and corresponding delivery date;

(iii) the name of the seller;

(iv) the current State Liquor Authority number of the seller and, if registered as a distributor, the State Tax Department registration number (certificate number) of such seller must also be set forth;

(v) the address of the licensed (or permitted) premises of the seller and, if different from such premises, the address of the premises from which the beers and liquors listed on such invoice were delivered to the purchaser;

(vi) the name of the purchaser;

(vii) the current State Liquor Authority number of the purchaser (where such person is required to obtain a license or permit) and, if registered as a distributor, the State Tax Department registration number (certificate number) of such purchaser shall also be set forth;

(viii)

(a) the address of the licensed (or permitted) premises of the purchaser and, if different from such premises, the address of the premises at which the beers and liquors listed on such invoice were delivered by the seller; or

(b) in the case of a retail sale of liquors where no license is required, the address of the premises at which the liquors listed on such invoice were delivered by the seller; and

(ix) the quantity in gallons of beers and in liters and number of bottles of liquors sold, and a description, by brand name and price of such beverages sold.

(2) In addition to the information required by paragraph (1) of this subdivision, each invoice must also contain:

(i) in the case of a sale of beers, a statement with respect to such transaction evidenced by and recorded on such invoice that:

(a) in the case of a transaction with respect to which the city of New York alcoholic beverage tax applies, that is, where the sale is made to a purchaser whose licensed (or permitted) premises are within the city of New York or is completed by delivery to a purchaser in the city of New York:

(1) all New York State and city of New York alcoholic beverage taxes have been paid with respect to the beers which are the subject of such transaction; or

(2) where either or both New York State and city of New York alcoholic beverage taxes have not been paid with respect to such beers, this fact shall be set forth along with the explanation required by subdivision (c) of this section; and

(b) with respect to those transactions to which clause (a) of this subparagraph does not apply (those to which the New York State alcoholic beverage tax alone, and not the city's tax is applicable):

(1) all New York State alcoholic beverage taxes have been paid with respect to the beers which are the subject of such transaction; or

(2) where New York State alcoholic beverage taxes have not been paid with respect to such beers, this fact shall be set forth along with the explanation required by subdivision (c) of this section;

(ii) in the case of a sale of liquors, a certification with respect to tax payment to the effect that:

(1) where the seller is registered as a distributor of liquors under article 18 of the Tax Law, the seller has assumed payment of or has paid all New York State and city of New York alcoholic beverage taxes with respect to the liquors which are the subject of such transaction; or

(2) where the seller is not a registered distributor of liquors under article 18 of the Tax Law, such taxes have been assumed by or paid by an identified registered distributor as evidenced by an invoice received by the seller pursuant to this section with respect to the liquors being sold and accepted in good faith by such seller; or

(3) where either or both New York State and city of New York alcoholic beverage taxes have not been paid with respect to such liquors, the seller shall set forth this fact and, where applicable, the explanation required by subdivision (c) of this section; or

(4) where the sale is the first sale of liquors in the State and the seller is a distiller (or the exclusive agent of a distiller) and both such seller and the purchaser are registered distributors of liquors under article 18 of the Tax Law, a certified statement to that effect; and

(1) where the seller is registered as a distributor of liquors under article 18 of the Tax Law, the seller has assumed payment of or has paid all New York State alcoholic beverage taxes with respect to the liquors which are the subject of such transaction; or

(3) where the New York State alcoholic beverage taxes have not been paid with respect to such liquors, the seller shall set forth this fact and, where applicable, the explanation required by subdivision (c) of this section; or

(c) If the invoice information required by this section indicates that either or both New York State and city of New York alcoholic beverage taxes have not been paid, the applicable exemption from such taxes contained in article 18 of the Tax Law or subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York or rules of the Commissioner of Taxation and Finance shall be set forth on the invoice. For example, a statement that "sale of beer to noncommissioned officers' open mess of the U.S. Army, as purchaser" will be considered as an acceptable statement for the purpose of this subdivision if other information on such invoice indicates that the transaction was so effectuated.

(d) Every seller must keep a duplicate original of the invoice required to be made and given to the purchaser pursuant to this section, for the period of time specified in section 61.3 of this Title.

(e) Every purchaser must keep the invoice given to such purchaser by the seller, as required of the seller pursuant to this section, for the period of time specified in section 61.3 of this Title.

(f) Except with respect to a purchase at retail of 90 liters or less or with respect to a sale exempt by reason of article 18 of the Tax Law, no person shall purchase liquors in this State unless the State and, if applicable, city of New York alcoholic beverage taxes with respect to such liquors have been assumed by a registered distributor and such assumption of taxes is set forth in and evidenced by an invoice meeting all the requirements of this section or unless such taxes have been paid by a registered distributor and such payment is set forth in and evidenced to the purchaser by an invoice meeting all the requirement of this section.

(g)

(1) Where a seller of liquors does not furnish to the purchaser at the time of delivery the invoice as prescribed in and required by this section, it is presumed that the alcoholic beverage taxes imposed with respect to liquors which are the subject of the sale have not been assumed or paid by a registered distributor.

(2) Where any person in possession of liquors does not possess the invoice as prescribed in and required by this section with respect to such liquors, it is presumed that the alcoholic beverage taxes imposed with respect to such liquors have not been assumed or paid by a registered distributor.

(3) See article 37 of the Tax Law for criminal penalties, and seizure and forfeiture provisions pertaining to liquors upon which the alcoholic beverage taxes have not been assumed or paid by a registered distributor.

(h) In addition to any other civil or criminal penalties that may apply, any person purchasing liquors without receiving the invoice prescribed in and required by this section from the seller, shall be jointly and severally liable for the payment of the alcoholic beverage taxes with respect to such liquors.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 65.1