Based on
recent amendments to the Alcoholic Beverages Control Law,
out-of-state wine manufacturers that have been granted
direct shipper's licenses by the New York State Liquor
Authority (SLA) may legally ship limited quantities of their
wines directly to eligible consumers in New York State.
Before a direct shipper's license will be granted, an
applicant must first register as a sales tax vendor and as a
distributor of alcoholic beverages under the New York State
Tax Law. The information below will help you to meet
the basic tax registration and tax filing requirements.
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State Liquor Authority Information |
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State Liquor Authority |
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Technical
Bulletin |
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TSB-M-05(6)M, (9)S -
Tax information regarding direct wine shipments
into New York State by out-of-state wineries - Explains the basic tax
registration and filing requirements for State Liquor Authority's
Direct Shipper's License. |
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Registration Forms |
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Tax Returns |
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