State Codes and Statutes

Statutes > New-york > Tax > Article-18 > 420

§ 420. Definitions. As used in this article:    1.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and any  combination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of  wine, from whatever source or by whatever process produced.    3. "Alcoholic beverages" mean and include beers, wines or liquors.    4.  (a)  "Distributor"  when  used with respect to alcoholic beverages  other than liquors means any person who imports or causes to be imported  into this state any such  alcoholic  beverages  which  are  or  will  be  offered  for  sale  or used for any commercial purpose; any purchaser of  warehouse receipts for such alcoholic beverages stored in a warehouse in  this state who causes such beverages to be removed from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures,  brews,  compounds, mixes or ferments any such alcoholic  beverages  within  this  state for sale, except (i) a person who manufactures, mixes or compounds  such  alcoholic  beverages  the  ingredients  of  which  consist only of  alcoholic beverages on which the taxes imposed by this article have been  paid, and (ii) a person who mixes or compounds such alcoholic  beverages  with non-alcoholic ingredients for sale and immediate consumption on the  premises,   who  shall  be  a  distributor  only  with  respect  to  the  ingredients which consist of alcoholic beverages upon  which  the  taxes  imposed by this article have not been paid.    (b)  "Distributor"  when used with respect to liquors means any person  who imports or causes to be imported into this state liquors for sale or  use in this state; any  purchaser  of  warehouse  receipts  for  liquors  stored  in  a  warehouse  in this state who causes liquors to be removed  from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures, compounds, mixes or ferments any liquors within this state  for  sale,  except  (i)  a  person  who manufactures, mixes or compounds  liquors the ingredients of which consist only of alcoholic beverages  on  which  the  taxes  imposed  by  this  article have been paid, and (ii) a  person who mixes or compounds liquors with non-alcoholic ingredients for  sale  and  immediate  consumption  on  the  premises,  who  shall  be  a  distributor  only  with  respect  to  the  ingredients  which consist of  alcoholic beverages upon which the taxes imposed by  this  article  have  not been paid.    5.  "Beers"  mean  and  include  all  alcoholic beer, lager beer, ale,  porter, and stout, and all other fermented  beverages  of  any  name  or  description  manufactured  from  malt,  wholly  or  in part, or from any  substitute therefor containing one-half of one per centum, or  more,  of  alcohol by volume.    6.  "Wines"  mean  and include wine (both still and sparkling and when  fortified by the addition of alcohol or spirits), fruit juice containing  one-half of one per centum or more of alcohol by volume  and  all  other  beverages   containing   alcohol   manufactured   or   produced  by  the  fermentation  of  the  natural  sugar  contents  of  fruits   or   other  agricultural  products  containing sugar, provided the foregoing contain  not more than twenty-four per centum of alcohol by volume, but shall not  mean or include cider containing three and  two-tenths  per  centum,  or  less, of alcohol by volume.    7.  "Liquors"  mean  and  include  any  and all distilled or rectified  spirits, alcohol, brandy, cordial (whether the base therefor be wine  or  liquor),  whiskey, rum, gin and all other distilled beverages containing  alcohol, including all dilutions and mixtures of  one  or  more  of  the  foregoing,  and  also mean and include any alcoholic liquids which wouldbe wines if the alcoholic content thereof were not more than twenty-four  per centum by volume.    8.  "Retail sale" or "sale at retail" means a sale to a consumer or to  any person for any purpose other than for resale.    9. "Owner" shall include any  person  selling  or  offering  alcoholic  beverages for sale at retail.    10.  "Sale" means any transfer, exchange or barter in any manner or by  any means whatsoever. The sale of  warehouse  receipts  given  upon  the  storage  of  alcoholic beverages shall not be construed as a sale of the  beverages represented by such receipts.    11. "Gallon" means one  hundred  twenty-eight  fluid  ounces;  "quart"  means thirty-two fluid ounces.    12.  "Use" means any compounding or mixing of alcoholic beverages with  other ingredients or other treatment of the same in such  manner  as  to  render  them  unfit or unsuitable for consumption as a beverage and also  the actual  consumption  or  possession  for  consumption  of  alcoholic  beverages as a beverage or otherwise.    13.  A  distiller's license means a license issued by the state liquor  authority pursuant to the provisions of the alcoholic  beverage  control  law  to  manufacture  liquors  or wines or to brew beers, a wholesaler's  license means a license issued by the state liquor authority pursuant to  the provisions of the alcoholic beverage control law  to  sell  liquors,  wines  or  beers  at  wholesale and a retailer's license means a license  issued by the state liquor authority pursuant to the provisions  of  the  alcoholic beverage control law to sell liquors, wines or beers at retail  for on or off premises consumption.    14.  "Noncommercial  importer" means a person other than a distributor  who imports or causes to be imported into this  state  beers  or  wines,  except that such person shall not be a noncommercial importer where such  person  imports  or causes to be imported into this state such alcoholic  beverages in  the  quantities  and  under  the  conditions  provided  by  subdivision  four  of  section  four  hundred  twenty-four. Such term is  inapplicable with respect to liquors.    15. "Liter" means a metric unit of  capacity  equal  to  one  thousand  cubic  centimeters of alcoholic beverages and equivalent to thirty-three  and eight hundred fourteen thousandths fluid ounces.    16. "Brand owner" means any person who is a manufacturer of any liquor  or wine for which a brand or trade name label has been  registered  with  and  approved  by  the  state  liquor  authority pursuant to section one  hundred seven-a of the alcoholic beverage control law. For  purposes  of  this  subdivision  the term manufacturer includes a distiller, importer,  vintner or rectifier.

State Codes and Statutes

Statutes > New-york > Tax > Article-18 > 420

§ 420. Definitions. As used in this article:    1.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and any  combination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of  wine, from whatever source or by whatever process produced.    3. "Alcoholic beverages" mean and include beers, wines or liquors.    4.  (a)  "Distributor"  when  used with respect to alcoholic beverages  other than liquors means any person who imports or causes to be imported  into this state any such  alcoholic  beverages  which  are  or  will  be  offered  for  sale  or used for any commercial purpose; any purchaser of  warehouse receipts for such alcoholic beverages stored in a warehouse in  this state who causes such beverages to be removed from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures,  brews,  compounds, mixes or ferments any such alcoholic  beverages  within  this  state for sale, except (i) a person who manufactures, mixes or compounds  such  alcoholic  beverages  the  ingredients  of  which  consist only of  alcoholic beverages on which the taxes imposed by this article have been  paid, and (ii) a person who mixes or compounds such alcoholic  beverages  with non-alcoholic ingredients for sale and immediate consumption on the  premises,   who  shall  be  a  distributor  only  with  respect  to  the  ingredients which consist of alcoholic beverages upon  which  the  taxes  imposed by this article have not been paid.    (b)  "Distributor"  when used with respect to liquors means any person  who imports or causes to be imported into this state liquors for sale or  use in this state; any  purchaser  of  warehouse  receipts  for  liquors  stored  in  a  warehouse  in this state who causes liquors to be removed  from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures, compounds, mixes or ferments any liquors within this state  for  sale,  except  (i)  a  person  who manufactures, mixes or compounds  liquors the ingredients of which consist only of alcoholic beverages  on  which  the  taxes  imposed  by  this  article have been paid, and (ii) a  person who mixes or compounds liquors with non-alcoholic ingredients for  sale  and  immediate  consumption  on  the  premises,  who  shall  be  a  distributor  only  with  respect  to  the  ingredients  which consist of  alcoholic beverages upon which the taxes imposed by  this  article  have  not been paid.    5.  "Beers"  mean  and  include  all  alcoholic beer, lager beer, ale,  porter, and stout, and all other fermented  beverages  of  any  name  or  description  manufactured  from  malt,  wholly  or  in part, or from any  substitute therefor containing one-half of one per centum, or  more,  of  alcohol by volume.    6.  "Wines"  mean  and include wine (both still and sparkling and when  fortified by the addition of alcohol or spirits), fruit juice containing  one-half of one per centum or more of alcohol by volume  and  all  other  beverages   containing   alcohol   manufactured   or   produced  by  the  fermentation  of  the  natural  sugar  contents  of  fruits   or   other  agricultural  products  containing sugar, provided the foregoing contain  not more than twenty-four per centum of alcohol by volume, but shall not  mean or include cider containing three and  two-tenths  per  centum,  or  less, of alcohol by volume.    7.  "Liquors"  mean  and  include  any  and all distilled or rectified  spirits, alcohol, brandy, cordial (whether the base therefor be wine  or  liquor),  whiskey, rum, gin and all other distilled beverages containing  alcohol, including all dilutions and mixtures of  one  or  more  of  the  foregoing,  and  also mean and include any alcoholic liquids which wouldbe wines if the alcoholic content thereof were not more than twenty-four  per centum by volume.    8.  "Retail sale" or "sale at retail" means a sale to a consumer or to  any person for any purpose other than for resale.    9. "Owner" shall include any  person  selling  or  offering  alcoholic  beverages for sale at retail.    10.  "Sale" means any transfer, exchange or barter in any manner or by  any means whatsoever. The sale of  warehouse  receipts  given  upon  the  storage  of  alcoholic beverages shall not be construed as a sale of the  beverages represented by such receipts.    11. "Gallon" means one  hundred  twenty-eight  fluid  ounces;  "quart"  means thirty-two fluid ounces.    12.  "Use" means any compounding or mixing of alcoholic beverages with  other ingredients or other treatment of the same in such  manner  as  to  render  them  unfit or unsuitable for consumption as a beverage and also  the actual  consumption  or  possession  for  consumption  of  alcoholic  beverages as a beverage or otherwise.    13.  A  distiller's license means a license issued by the state liquor  authority pursuant to the provisions of the alcoholic  beverage  control  law  to  manufacture  liquors  or wines or to brew beers, a wholesaler's  license means a license issued by the state liquor authority pursuant to  the provisions of the alcoholic beverage control law  to  sell  liquors,  wines  or  beers  at  wholesale and a retailer's license means a license  issued by the state liquor authority pursuant to the provisions  of  the  alcoholic beverage control law to sell liquors, wines or beers at retail  for on or off premises consumption.    14.  "Noncommercial  importer" means a person other than a distributor  who imports or causes to be imported into this  state  beers  or  wines,  except that such person shall not be a noncommercial importer where such  person  imports  or causes to be imported into this state such alcoholic  beverages in  the  quantities  and  under  the  conditions  provided  by  subdivision  four  of  section  four  hundred  twenty-four. Such term is  inapplicable with respect to liquors.    15. "Liter" means a metric unit of  capacity  equal  to  one  thousand  cubic  centimeters of alcoholic beverages and equivalent to thirty-three  and eight hundred fourteen thousandths fluid ounces.    16. "Brand owner" means any person who is a manufacturer of any liquor  or wine for which a brand or trade name label has been  registered  with  and  approved  by  the  state  liquor  authority pursuant to section one  hundred seven-a of the alcoholic beverage control law. For  purposes  of  this  subdivision  the term manufacturer includes a distiller, importer,  vintner or rectifier.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-18 > 420

§ 420. Definitions. As used in this article:    1.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and any  combination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of  wine, from whatever source or by whatever process produced.    3. "Alcoholic beverages" mean and include beers, wines or liquors.    4.  (a)  "Distributor"  when  used with respect to alcoholic beverages  other than liquors means any person who imports or causes to be imported  into this state any such  alcoholic  beverages  which  are  or  will  be  offered  for  sale  or used for any commercial purpose; any purchaser of  warehouse receipts for such alcoholic beverages stored in a warehouse in  this state who causes such beverages to be removed from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures,  brews,  compounds, mixes or ferments any such alcoholic  beverages  within  this  state for sale, except (i) a person who manufactures, mixes or compounds  such  alcoholic  beverages  the  ingredients  of  which  consist only of  alcoholic beverages on which the taxes imposed by this article have been  paid, and (ii) a person who mixes or compounds such alcoholic  beverages  with non-alcoholic ingredients for sale and immediate consumption on the  premises,   who  shall  be  a  distributor  only  with  respect  to  the  ingredients which consist of alcoholic beverages upon  which  the  taxes  imposed by this article have not been paid.    (b)  "Distributor"  when used with respect to liquors means any person  who imports or causes to be imported into this state liquors for sale or  use in this state; any  purchaser  of  warehouse  receipts  for  liquors  stored  in  a  warehouse  in this state who causes liquors to be removed  from such  warehouse;  and  also  any  person  who  produces,  distills,  manufactures, compounds, mixes or ferments any liquors within this state  for  sale,  except  (i)  a  person  who manufactures, mixes or compounds  liquors the ingredients of which consist only of alcoholic beverages  on  which  the  taxes  imposed  by  this  article have been paid, and (ii) a  person who mixes or compounds liquors with non-alcoholic ingredients for  sale  and  immediate  consumption  on  the  premises,  who  shall  be  a  distributor  only  with  respect  to  the  ingredients  which consist of  alcoholic beverages upon which the taxes imposed by  this  article  have  not been paid.    5.  "Beers"  mean  and  include  all  alcoholic beer, lager beer, ale,  porter, and stout, and all other fermented  beverages  of  any  name  or  description  manufactured  from  malt,  wholly  or  in part, or from any  substitute therefor containing one-half of one per centum, or  more,  of  alcohol by volume.    6.  "Wines"  mean  and include wine (both still and sparkling and when  fortified by the addition of alcohol or spirits), fruit juice containing  one-half of one per centum or more of alcohol by volume  and  all  other  beverages   containing   alcohol   manufactured   or   produced  by  the  fermentation  of  the  natural  sugar  contents  of  fruits   or   other  agricultural  products  containing sugar, provided the foregoing contain  not more than twenty-four per centum of alcohol by volume, but shall not  mean or include cider containing three and  two-tenths  per  centum,  or  less, of alcohol by volume.    7.  "Liquors"  mean  and  include  any  and all distilled or rectified  spirits, alcohol, brandy, cordial (whether the base therefor be wine  or  liquor),  whiskey, rum, gin and all other distilled beverages containing  alcohol, including all dilutions and mixtures of  one  or  more  of  the  foregoing,  and  also mean and include any alcoholic liquids which wouldbe wines if the alcoholic content thereof were not more than twenty-four  per centum by volume.    8.  "Retail sale" or "sale at retail" means a sale to a consumer or to  any person for any purpose other than for resale.    9. "Owner" shall include any  person  selling  or  offering  alcoholic  beverages for sale at retail.    10.  "Sale" means any transfer, exchange or barter in any manner or by  any means whatsoever. The sale of  warehouse  receipts  given  upon  the  storage  of  alcoholic beverages shall not be construed as a sale of the  beverages represented by such receipts.    11. "Gallon" means one  hundred  twenty-eight  fluid  ounces;  "quart"  means thirty-two fluid ounces.    12.  "Use" means any compounding or mixing of alcoholic beverages with  other ingredients or other treatment of the same in such  manner  as  to  render  them  unfit or unsuitable for consumption as a beverage and also  the actual  consumption  or  possession  for  consumption  of  alcoholic  beverages as a beverage or otherwise.    13.  A  distiller's license means a license issued by the state liquor  authority pursuant to the provisions of the alcoholic  beverage  control  law  to  manufacture  liquors  or wines or to brew beers, a wholesaler's  license means a license issued by the state liquor authority pursuant to  the provisions of the alcoholic beverage control law  to  sell  liquors,  wines  or  beers  at  wholesale and a retailer's license means a license  issued by the state liquor authority pursuant to the provisions  of  the  alcoholic beverage control law to sell liquors, wines or beers at retail  for on or off premises consumption.    14.  "Noncommercial  importer" means a person other than a distributor  who imports or causes to be imported into this  state  beers  or  wines,  except that such person shall not be a noncommercial importer where such  person  imports  or causes to be imported into this state such alcoholic  beverages in  the  quantities  and  under  the  conditions  provided  by  subdivision  four  of  section  four  hundred  twenty-four. Such term is  inapplicable with respect to liquors.    15. "Liter" means a metric unit of  capacity  equal  to  one  thousand  cubic  centimeters of alcoholic beverages and equivalent to thirty-three  and eight hundred fourteen thousandths fluid ounces.    16. "Brand owner" means any person who is a manufacturer of any liquor  or wine for which a brand or trade name label has been  registered  with  and  approved  by  the  state  liquor  authority pursuant to section one  hundred seven-a of the alcoholic beverage control law. For  purposes  of  this  subdivision  the term manufacturer includes a distiller, importer,  vintner or rectifier.