Who is Subject to This Tax?
Distributors and noncommercial importers of beer and liquor for sale or use within New York City must pay this tax.
Who is Exempt from This Tax?
If you purchase a small amount of beer or liquor while traveling outside the City and bring it into the City for personal use it is exempt from this tax.
Tax Forms and Filling Information
New York State Department of Taxation and Finance
$0.12 per gallon of beer and $0.264 cents per liter of liquor.
Local Law: Title 11, Chapter 20, Administrative Code Enabling Act: Tax Law Section 445