Beer and Liquor Excise Tax

Who is Subject to This Tax?
The tax is imposed on distributors and noncommercial importers of beer and liquor for sale or use within the City of New York.

Who is Exempt from This Tax?
An exemption exists for small quantities of beer or liquor that are purchased by an individual while traveling outside the City and brought into the City for personal use.

Tax Forms and Filing Information
New York State Department of Taxation and Finance

Tax Rates
The tax is imposed at the rate of 12 cents per gallon of beer and 26.4 cents per liter of liquor.

Legal Authority
Local Law: Title 11, Chapter 20, Administrative Code Enabling Act: Tax Law Section 445

Contact information
New York State Department of Taxation and Finance

Additional Information
New York State Liquor Authority