STATE OF NEW YORK ________________________________________________________________________ 2852--A 2023-2024 Regular Sessions IN SENATE January 25, 2023 ___________ Introduced by Sens. SKOUFIS, BORRELLO, GALLIVAN, GOUNARDES, MAY, O'MARA, ROLISON, STEC, WEBER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the alcoholic beverage control law, in relation to authorizing the direct intrastate and interstate shipment of liquor, cider, mead, and braggot and relates to direct shipments of wine The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The opening paragraph of subdivision 3 of section 107-a 2 of the alcoholic beverage control law, as amended by chapter 354 of the 3 laws of 2013, is amended to read as follows: 4 No alcoholic beverage shall be offered or advertised for sale in this 5 state, including direct interstate shipments under this chapter, unless: 6 § 2. The alcoholic beverage control law is amended by adding two new 7 sections 68 and 69 to read as follows: 8 § 68. Direct interstate liquor shipments. 1. Authorization. Notwith- 9 standing any provision of law, rule or regulation to the contrary, any 10 holder of a license to manufacture liquor in any other state that is 11 equivalent in class and/or production capacity per year to those 12 licenses authorized to make direct intrastate liquor shipments under 13 section sixty-nine of this article, who obtains an out-of-state direct 14 shipper's license, as provided in this section, may ship no more than 15 thirty-six cases (no more than nine liters each case) of liquor produced 16 by such license holder per year directly to a resident of New York who 17 is at least twenty-one years of age, for such resident's personal use 18 and not for resale, provided the state in which such person is so 19 licensed affords lawful means for shipments of liquor to be received by 20 a resident thereof who is at least twenty-one years of age, for such 21 resident's personal use and not for resale, from a person licensed in 22 this state as a manufacturer and, provided further, that the state in 23 which such out-of-state distillery is located affords to New York state 24 licensed manufacturers with the privilege of producing liquor reciprocal EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06487-03-3
S. 2852--A 2 1 shipping privileges, meaning shipping privileges that are substantially 2 similar to the requirements in this section. No person shall place an 3 order for shipment of liquor unless they are twenty-one years of age or 4 older. Any common carrier with a permit issued pursuant to this chapter 5 to whom such out-of-state shipper's license is presented is authorized 6 to make delivery of shipments provided for hereunder in this state in 7 compliance with this section. 8 2. License. Before sending any shipment hereunder to a resident in 9 this state, the out-of-state shipper shall first obtain a license from 10 the authority under procedures prescribed by rules and regulations of 11 the authority and after providing the authority with a true copy of its 12 current license to manufacture liquor in the applicant's state of domi- 13 cile along with a copy of the applicant's federal basic permit after 14 payment of an annual fee of one hundred twenty-five dollars. Notwith- 15 standing the provisions of section one hundred ten of this chapter, the 16 authority in its discretion, may excuse an out-of-state distillery from 17 the submission of such information. 18 3. Licensee's responsibilities. The holder of an out-of-state direct 19 shipper's license: 20 (a) shall ship no more than thirty-six cases (no more than nine liters 21 each case) per year of liquor produced by such license holder directly 22 to a New York state resident who is at least twenty-one years of age, 23 for such resident's personal use and not for resale; 24 (b) may ship within the same packaging any and all alcoholic beverages 25 it lawfully produces and which it sells in accordance with its shipping 26 privileges and responsibilities pursuant to the provisions of this 27 section and sections thirty-five, fifty-nine-b, and seventy-nine-c of 28 this chapter, as applicable; 29 (c) shall ensure that the outside of each shipping container used to 30 ship liquor directly to a New York resident is conspicuously labeled 31 with the words: "CONTAINS ALCOHOLIC BEVERAGES - SIGNATURE OF PERSON AGE 32 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with other 33 language specifically approved by the New York state liquor authority; 34 (d) shall maintain records in such manner and form as the authority 35 may direct, showing the total amount of liquor shipped into the state 36 each calendar year; the names and addresses of the purchasers to whom 37 the liquor was shipped, the date purchased, the name of the common 38 carrier used to deliver the liquor, and the quantity and value of each 39 shipment; 40 (e) shall in connection with the acceptance of an order for a delivery 41 of liquor to a New York resident, require the prospective customer to 42 represent that he or she has attained the age of twenty-one years or 43 more and that the liquor being purchased will not be resold or intro- 44 duced into commerce; 45 (f) shall require common carriers to: 46 (i) require a recipient, at the delivery address, upon delivery, to 47 demonstrate that the recipient is at least twenty-one years of age by 48 providing a valid form of photographic identification authorized by 49 section sixty-five-b of this article; 50 (ii) require a recipient to sign an electronic or paper form or other 51 acknowledgement of receipt as approved by the authority; and 52 (iii) refuse delivery when the proposed recipient appears to be under 53 twenty-one years of age and refuses to present valid identification as 54 required by subparagraph (i) of this paragraph; 55 (g) shall file returns with and pay to the New York state department 56 of taxation and finance all state and local sales taxes and excise taxes
S. 2852--A 3 1 due on sales into this state in accordance with the applicable 2 provisions of the tax law relating to such taxes, the amount of such 3 taxes to be determined on the basis that each sale in this state was at 4 the location where delivery is made; 5 (h) shall keep all records required by this section for three years 6 and provide copies of such records, upon written request, to the author- 7 ity or the department of taxation and finance; 8 (i) shall permit the authority or the department of taxation and 9 finance to perform an audit of such out-of-state shipper upon request; 10 (j) shall execute a written consent to the jurisdiction of this state, 11 its agencies and instrumentalities and the courts of this state concern- 12 ing enforcement of this section and any related laws, rules, or regu- 13 lations, including tax laws, rules or regulations; and 14 (k) shall prior to obtaining an out-of-state direct shipper's license, 15 obtain a certificate of authority pursuant to section eleven hundred 16 thirty-four of the tax law and a registration as a distributor pursuant 17 to sections four hundred twenty-one and four hundred twenty-two of the 18 tax law. 19 4. Situs. Delivery of a shipment in this state by the holder of an 20 out-of-state direct shipper's license shall be deemed to constitute a 21 sale in this state at the place of delivery and shall be subject to all 22 excise taxes levied pursuant to section four hundred twenty-four of the 23 tax law and all sales taxes levied pursuant to articles twenty-eight and 24 twenty-nine of such law. 25 5. Renewal. The out-of-state shipper may annually renew its license 26 with the authority by paying a one hundred twenty-five dollar renewal 27 fee, providing the authority with a true copy of its current license in 28 such other state as an alcoholic beverage manufacturer and by complying 29 with such other procedures as are prescribed by rule of the authority. 30 6. Rules and regulations. The authority and the department of taxation 31 and finance may promulgate rules and regulations to effectuate the 32 purposes of this section. 33 7. Enforcement. The authority may enforce the requirements of this 34 section including the requirements imposed on the common carrier, by 35 administrative proceedings to suspend or revoke an out-of-state ship- 36 per's license and the authority may accept payment of an administrative 37 fine in lieu of suspension, such payments to be determined by rules or 38 regulations promulgated by the authority. In addition, the authority or 39 the attorney general of the state of New York shall report violations of 40 this section, where appropriate, to the United States department of 41 treasury, tax and trade bureau, for administrative action to suspend or 42 revoke the federal basic permit. 43 8. Violations. In any action brought under this section, the common 44 carrier and the licensee shall only be held liable for their independent 45 acts. 46 § 69. Direct intrastate liquor shipments. Any person having applied 47 for and received a class A-1, class B-1, class C, or class D distiller 48 license under section sixty-one of this article may ship no more than 49 thirty-six cases (no more than nine liters per case) of liquor produced 50 by such licensee per year directly to a New York state resident who is 51 at least twenty-one years of age, for such resident's personal use and 52 not for resale. 53 1. Licensee's shipping responsibilities. Notwithstanding any provision 54 to the contrary contained in this chapter, any above referred licensee: 55 (a) shall ship no more than thirty-six cases (no more than nine liters 56 per case) per year of liquor produced by such license holder directly to
S. 2852--A 4 1 a New York state resident who is at least twenty-one years of age, for 2 such resident's personal use and not for resale; 3 (b) may ship within the same packaging any and all alcoholic beverages 4 it lawfully produces and which it sells in accordance with its shipping 5 privileges and responsibilities pursuant to the provisions of this 6 section and sections thirty-six, fifty-nine-c, and seventy-nine-d of 7 this chapter, as applicable; 8 (c) shall ensure that the outside of each shipping container used to 9 ship liquor directly to a New York state resident is conspicuously 10 labeled with the words: "CONTAINS ALCOHOLIC BEVERAGES - SIGNATURE OF 11 PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with 12 other language specifically approved by the New York state liquor 13 authority; 14 (d) shall maintain records in such manner and form as the authority 15 may direct showing the total amount of liquor shipped in the state each 16 calendar year, the names and addresses of the purchasers to whom the 17 liquor was shipped, the date purchased, the name of the common carrier 18 used to deliver the liquor, and the quantity and value of each shipment. 19 Such records shall be kept for three years and, upon written request, be 20 provided to the authority or the department of taxation and finance; 21 (e) shall in connection with the acceptance of an order for a delivery 22 of liquor to a New York resident, require the prospective customer to 23 represent that he or she has attained the age of twenty-one years or 24 more and that the liquor being purchased will not be resold or intro- 25 duced into commerce; and 26 (f) shall require common carriers to: 27 (i) require a recipient, at the delivery address, upon delivery, to 28 demonstrate that the recipient is at least twenty-one years of age by 29 providing a valid form of photographic identification authorized by 30 section sixty-five-b of this article; 31 (ii) require a recipient to sign an electronic or paper form or other 32 acknowledgment of receipt as approved by the authority; and 33 (iii) refuse delivery when the proposed recipient appears to be under 34 twenty-one years of age and refuses to present valid identification as 35 required by paragraph (a) of this subdivision. 36 2. Violations. In any action brought under this section, the common 37 carrier and the licensee shall only be held liable for their independent 38 acts. 39 § 3. The alcoholic beverage control law is amended by adding two new 40 sections 59-b and 59-c to read as follows: 41 § 59-b. Direct interstate cider shipments. 1. Authorization. Notwith- 42 standing any provision of law, rule or regulation to the contrary, any 43 holder of a license to manufacture cider in any other state who obtains 44 an out-of-state direct shipper's license, as provided in this section, 45 may ship no more than thirty-six cases (no more than nine liters each 46 case) of cider produced by such license holder per year directly to a 47 resident of New York who is at least twenty-one years of age, for such 48 resident's personal use and not for resale, provided the state in which 49 such person is so licensed affords lawful means for shipments of cider 50 to be received by a resident thereof who is at least twenty-one years of 51 age, for such resident's personal use and not for resale, from a person 52 licensed in this state as a manufacturer and, provided further, that the 53 state in which such out-of-state cider producer is located affords to 54 New York state licensed manufacturers with the privilege of producing 55 cider reciprocal cider shipping privileges, meaning shipping privileges 56 that are substantially similar to the requirements in this section. No
S. 2852--A 5 1 person shall place an order for shipment of cider unless they are twen- 2 ty-one years of age or older. Any common carrier with a permit issued 3 pursuant to this chapter to whom such out-of-state shipper's license is 4 presented is authorized to make delivery of shipments provided for here- 5 under in this state in compliance with this section. 6 2. License. Before sending any shipment hereunder to a resident in 7 this state, the out-of-state shipper shall first obtain a license from 8 the authority under procedures prescribed by rules and regulations of 9 the authority and after providing the authority with a true copy of its 10 current license to manufacture cider in the applicant's state of domi- 11 cile along with a copy of the applicant's federal basic permit after 12 payment of an annual fee of one hundred twenty-five dollars. Notwith- 13 standing the provisions of section one hundred ten of this chapter, the 14 authority in its discretion, may excuse an out-of-state cider producer 15 from the submission of such information. 16 3. Licensee's responsibilities. The holder of an out-of-state direct 17 shipper's license: 18 (a) shall ship no more than thirty-six cases (no more than nine liters 19 each case) per year of cider produced by such license holder directly to 20 a New York state resident who is at least twenty-one years of age, for 21 such resident's personal use and not for resale; 22 (b) may ship within the same packaging any and all alcoholic beverages 23 it lawfully produces and which it sells in accordance with its shipping 24 privileges and responsibilities pursuant to the provisions of this 25 section and sections thirty-five, sixty-eight, and seventy-nine-c of 26 this chapter, as applicable; 27 (c) shall ensure that the outside of each shipping container used to 28 ship cider directly to a New York resident is conspicuously labeled with 29 the words: "CONTAINS ALCOHOLIC BEVERAGES - SIGNATURE OF PERSON AGE 21 OR 30 OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with other language 31 specifically approved by the New York state liquor authority; 32 (d) shall maintain records in such manner and form as the authority 33 may direct, showing the total amount of cider shipped into the state 34 each calendar year; the names and addresses of the purchasers to whom 35 the cider was shipped, the date purchased, the name of the common carri- 36 er used to deliver the cider, and the quantity and value of each ship- 37 ment; 38 (e) shall in connection with the acceptance of an order for a delivery 39 of cider to a New York resident, require the prospective customer to 40 represent that he or she has attained the age of twenty-one years or 41 more and that the cider being purchased will not be resold or introduced 42 into commerce; 43 (f) shall require common carriers to: 44 (i) require a recipient, at the delivery address, upon delivery, to 45 demonstrate that the recipient is at least twenty-one years of age by 46 providing a valid form of photographic identification authorized by 47 section sixty-five-b of this chapter; 48 (ii) require a recipient to sign an electronic or paper form or other 49 acknowledgement of receipt as approved by the authority; and 50 (iii) refuse delivery when the proposed recipient appears to be under 51 twenty-one years of age and refuses to present valid identification as 52 required by subparagraph (i) of this paragraph; 53 (g) shall file returns with and pay to the New York state department 54 of taxation and finance all state and local sales taxes and excise taxes 55 due on sales into this state in accordance with the applicable 56 provisions of the tax law relating to such taxes, the amount of such
S. 2852--A 6 1 taxes to be determined on the basis that each sale in this state was at 2 the location where delivery is made; 3 (h) shall keep all records required by this section for three years 4 and provide copies of such records, upon written request, to the author- 5 ity or the department of taxation and finance; 6 (i) shall permit the authority or the department of taxation and 7 finance to perform an audit of such out-of-state shipper upon request; 8 (j) shall execute a written consent to the jurisdiction of this state, 9 its agencies and instrumentalities and the courts of this state concern- 10 ing enforcement of this section and any related laws, rules, or regu- 11 lations, including tax laws, rules or regulations; and 12 (k) shall prior to obtaining an out-of-state direct shipper's license, 13 obtain a certificate of authority pursuant to section eleven hundred 14 thirty-four of the tax law and a registration as a distributor pursuant 15 to sections four hundred twenty-one and four hundred twenty-two of the 16 tax law. 17 4. Situs. Delivery of a shipment in this state by the holder of an 18 out-of-state direct shipper's license shall be deemed to constitute a 19 sale in this state at the place of delivery and shall be subject to all 20 excise taxes levied pursuant to section four hundred twenty-four of the 21 tax law and all sales taxes levied pursuant to articles twenty-eight and 22 twenty-nine of such law. 23 5. Renewal. The out-of-state shipper may annually renew its license 24 with the authority by paying a one hundred twenty-five dollar renewal 25 fee, providing the authority with a true copy of its current license in 26 such other state as an alcoholic beverage manufacturer and by complying 27 with such other procedures as are prescribed by rule of the authority. 28 6. Rules and regulations. The authority and the department of taxation 29 and finance may promulgate rules and regulations to effectuate the 30 purposes of this section. 31 7. Enforcement. The authority may enforce the requirements of this 32 section including the requirements imposed on the common carrier, by 33 administrative proceedings to suspend or revoke an out-of-state ship- 34 per's license and the authority may accept payment of an administrative 35 fine in lieu of suspension, such payments to be determined by rules or 36 regulations promulgated by the authority. In addition, the authority or 37 the attorney general of the state of New York shall report violations of 38 this section, where appropriate, to the United States department of 39 treasury, tax and trade bureau, for administrative action to suspend or 40 revoke the federal basic permit. 41 8. Violations. In any action brought under this section, the common 42 carrier and the licensee shall only be held liable for their independent 43 acts. 44 § 59-c. Direct intrastate cider shipments. Any person having applied 45 for and received a manufacturing license under this chapter which 46 includes the privilege of producing cider may ship no more than thirty- 47 six cases (no more than nine liters per case) of cider produced by such 48 manufacturer per year directly to a New York state resident who is at 49 least twenty-one years of age, for such resident's personal use and not 50 for resale. 51 1. Licensee's shipping responsibilities. Notwithstanding any provision 52 to the contrary contained in this chapter, any above referred licensee: 53 (a) shall ship no more than thirty-six cases (no more than nine 54 liters) per year of cider produced by such license holder directly to a 55 New York state resident who is at least twenty-one years of age, for 56 such resident's personal use and not for resale;
S. 2852--A 7 1 (b) may ship within the same packaging any and all alcoholic beverages 2 it lawfully produces and which it sells in accordance with its shipping 3 privileges and responsibilities pursuant to the provisions of this 4 section and sections thirty-six, sixty-nine, and seventy-nine-d of this 5 chapter, as applicable; 6 (c) shall ensure that the outside of each shipping container used to 7 ship cider directly to a New York state resident is conspicuously 8 labeled with the words: "CONTAINS ALCOHOLIC BEVERAGES - SIGNATURE OF 9 PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with 10 other language specifically approved by the New York state liquor 11 authority; 12 (d) shall maintain records in such manner and form as the authority 13 may direct showing the total amount of cider shipped in the state each 14 calendar year, the names and addresses of the purchasers to whom the 15 cider was shipped, the date purchased, the name of the common carrier 16 used to deliver the cider, and the quantity and value of each shipment. 17 Such records shall be kept for three years and, upon written request, be 18 provided to the authority or the department of taxation and finance; 19 (e) shall in connection with the acceptance of an order for a delivery 20 of cider to a New York resident, require the prospective customer to 21 represent that he or she has attained the age of twenty-one years or 22 more and that the cider being purchased will not be resold or introduced 23 into commerce; and 24 (f) shall require common carriers to: 25 (i) require a recipient, at the delivery address, upon delivery, to 26 demonstrate that the recipient is at least twenty-one years of age by 27 providing a valid form of photographic identification authorized by 28 section sixty-five-b of this chapter; 29 (ii) require a recipient to sign an electronic or paper form or other 30 acknowledgment of receipt as approved by the authority; and 31 (iii) refuse delivery when the proposed recipient appears to be under 32 twenty-one years of age and refuses to present valid identification as 33 required by paragraph (a) of this subdivision. 34 2. Violations. In any action brought under this section, the common 35 carrier and the licensee shall only be held liable for their independent 36 acts. 37 § 4. The alcoholic beverage control law is amended by adding two new 38 sections 35 and 36 to read as follows: 39 § 35. Direct interstate mead and braggot shipments. 1. Authorization. 40 Notwithstanding any provision of law, rule or regulation to the contra- 41 ry, any holder of a license to manufacture mead and/or braggot in any 42 other state, who obtains an out-of-state direct shipper's license, as 43 provided in this section, may ship no more than thirty-six cases (no 44 more than nine liters per case) of mead and/or braggot produced by such 45 license holder per year directly to a resident of New York who is at 46 least twenty-one years of age, for such resident's personal use and not 47 for resale, provided the state in which such person is so licensed 48 affords lawful means for shipments of mead and/or braggot to be received 49 by a resident thereof who is at least twenty-one years of age, for such 50 resident's personal use and not for resale, from a person licensed in 51 this state as a manufacturer and, provided further, that the state in 52 which such out-of-state manufacturer of mead and/or braggot is located 53 affords to New York state manufacturers of mead and/or braggot recipro- 54 cal shipping privileges, meaning shipping privileges that are substan- 55 tially similar to the requirements in this section. No person shall 56 place an order for shipment of mead and/or braggot unless they are twen-
S. 2852--A 8 1 ty-one years of age or older. Any common carrier with a permit issued 2 pursuant to this chapter to whom such out-of-state shipper's license is 3 presented is authorized to make delivery of shipments provided for here- 4 under in this state in compliance with this section. 5 2. License. Before sending any shipment hereunder to a resident in 6 this state, the out-of-state shipper shall first obtain a license from 7 the authority under procedures prescribed by rules and regulations of 8 the authority and after providing the authority with a true copy of its 9 current license to manufacture mead and/or braggot in the applicant's 10 state of domicile along with a copy of the applicant's federal basic 11 permit and/or brewer's notice after payment of an annual fee of one 12 hundred twenty-five dollars. Notwithstanding the provisions of section 13 one hundred ten of this chapter, the authority in its discretion, may 14 excuse an out-of-state manufacturer of mead and/or braggot from the 15 submission of such information. 16 3. Licensee's responsibilities. The holder of an out-of-state direct 17 shipper's license: 18 (a) shall ship no more than thirty-six cases (no more than nine liters 19 per case) per year of mead and/or braggot produced by such license hold- 20 er directly to a New York state resident who is at least twenty-one 21 years of age, for such resident's personal use and not for resale; 22 (b) may ship within the same packaging any and all alcoholic beverages 23 it lawfully produces and which it sells in accordance with its shipping 24 privileges and responsibilities pursuant to the provisions of this 25 section and sections fifty-nine-b, sixty-eight, and seventy-nine-c of 26 this chapter, as applicable; 27 (c) shall ensure that the outside of each shipping container used to 28 ship mead and/or braggot directly to a New York resident is conspicuous- 29 ly labeled with the words: "CONTAINS ALCOHOLIC BEVERAGES - SIGNATURE OF 30 PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with 31 other language specifically approved by the New York state liquor 32 authority; 33 (d) shall maintain records in such manner and form as the authority 34 may direct, showing the total amount of mead and/or braggot shipped into 35 the state each calendar year; the names and addresses of the purchasers 36 to whom the mead and/or braggot was shipped, the date purchased, the 37 name of the common carrier used to deliver the mead and/or braggot, and 38 the quantity and value of each shipment; 39 (e) shall in connection with the acceptance of an order for a delivery 40 of mead and/or braggot to a New York resident, require the prospective 41 customer to represent that he or she has attained the age of twenty-one 42 years or more and that the mead and/or braggot being purchased will not 43 be resold or introduced into commerce; 44 (f) shall require common carriers to: 45 (i) require a recipient, at the delivery address, upon delivery, to 46 demonstrate that the recipient is at least twenty-one years of age by 47 providing a valid form of photographic identification authorized by 48 section sixty-five-b of this article; 49 (ii) require a recipient to sign an electronic or paper form or other 50 acknowledgement of receipt as approved by the authority; and 51 (iii) refuse delivery when the proposed recipient appears to be under 52 twenty-one years of age and refuses to present valid identification as 53 required by subparagraph (i) of this paragraph; 54 (g) shall file returns with and pay to the New York state department 55 of taxation and finance all state and local sales taxes and excise taxes 56 due on sales into this state in accordance with the applicable
S. 2852--A 9 1 provisions of the tax law relating to such taxes, the amount of such 2 taxes to be determined on the basis that each sale in this state was at 3 the location where delivery is made; 4 (h) shall keep all records required by this section for three years 5 and provide copies of such records, upon written request, to the author- 6 ity or the department of taxation and finance; 7 (i) shall permit the authority or the department of taxation and 8 finance to perform an audit of such out-of-state shipper upon request; 9 (j) shall execute a written consent to the jurisdiction of this state, 10 its agencies and instrumentalities and the courts of this state concern- 11 ing enforcement of this section and any related laws, rules, or regu- 12 lations, including tax laws, rules or regulations; and 13 (k) shall prior to obtaining an out-of-state direct shipper's license, 14 obtain a certificate of authority pursuant to section eleven hundred 15 thirty-four of the tax law and a registration as a distributor pursuant 16 to sections four hundred twenty-one and four hundred twenty-two of the 17 tax law. 18 4. Situs. Delivery of a shipment in this state by the holder of an 19 out-of-state direct shipper's license shall be deemed to constitute a 20 sale in this state at the place of delivery and shall be subject to all 21 excise taxes levied pursuant to section four hundred twenty-four of the 22 tax law and all sales taxes levied pursuant to articles twenty-eight and 23 twenty-nine of such law. 24 5. Renewal. The out-of-state shipper may annually renew its license 25 with the authority by paying a one hundred twenty-five dollar renewal 26 fee, providing the authority with a true copy of its current license in 27 such other state as an alcoholic beverage manufacturer and by complying 28 with such other procedures as are prescribed by rule of the authority. 29 6. Rules and regulations. The authority and the department of taxation 30 and finance may promulgate rules and regulations to effectuate the 31 purposes of this section. 32 7. Enforcement. The authority may enforce the requirements of this 33 section including the requirements imposed on the common carrier, by 34 administrative proceedings to suspend or revoke an out-of-state ship- 35 per's license and the authority may accept payment of an administrative 36 fine in lieu of suspension, such payments to be determined by rules or 37 regulations promulgated by the authority. In addition, the authority or 38 the attorney general of the state of New York shall report violations of 39 this section, where appropriate, to the United States department of 40 treasury, tax and trade bureau, for administrative action to suspend or 41 revoke the federal basic permit. 42 8. Violations. In any action brought under this section, the common 43 carrier and the licensee shall only be held liable for their independent 44 acts. 45 § 36. Direct intrastate mead and braggot shipments. Any person having 46 applied for and received a manufacturing license under this chapter 47 which includes the privilege of producing mead and/or braggot may ship 48 no more than thirty-six cases (no more than nine liters per case) of 49 mead and/or braggot produced by such manufacturer per year directly to a 50 New York state resident who is at least twenty-one years of age, for 51 such resident's personal use and not for resale. 52 1. Licensee's shipping responsibilities. Notwithstanding any provision 53 to the contrary contained in this chapter, any above referred licensee: 54 (a) shall ship no more than thirty-six cases (no more than nine liters 55 per case) per year of mead and/or braggot produced by such license hold-
S. 2852--A 10 1 er directly to a New York state resident who is at least twenty-one 2 years of age, for such resident's personal use and not for resale; 3 (b) may ship within the same packaging any and all alcoholic beverages 4 it lawfully produces and which it sells in accordance with its shipping 5 privileges and responsibilities pursuant to the provisions of this 6 section and sections fifty-nine-c, sixty-nine, and seventy-nine-d of 7 this chapter, as applicable; 8 (c) shall ensure that the outside of each shipping container used to 9 ship mead and/or braggot directly to a New York state resident is 10 conspicuously labeled with the words: "CONTAINS ALCOHOLIC BEVERAGES - 11 SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR 12 RESALE," or with other language specifically approved by the New York 13 state liquor authority; 14 (d) shall maintain records in such manner and form as the authority 15 may direct showing the total amount of mead and/or braggot shipped in 16 the state each calendar year, the names and addresses of the purchasers 17 to whom the mead and/or braggot was shipped, the date purchased, the 18 name of the common carrier used to deliver the mead and/or braggot, and 19 the quantity and value of each shipment. Such records shall be kept for 20 three years and, upon written request, be provided to the authority or 21 the department of taxation and finance; 22 (e) shall in connection with the acceptance of an order for a delivery 23 of mead and/or braggot to a New York resident, require the prospective 24 customer to represent that he or she has attained the age of twenty-one 25 years or more and that the mead and/or braggot being purchased will not 26 be resold or introduced into commerce; and 27 (f) shall require common carriers to: 28 (i) require a recipient, at the delivery address, upon delivery, to 29 demonstrate that the recipient is at least twenty-one years of age by 30 providing a valid form of photographic identification authorized by 31 section sixty-five-b of this article; 32 (ii) require a recipient to sign an electronic or paper form or other 33 acknowledgment of receipt as approved by the authority; and 34 (iii) refuse delivery when the proposed recipient appears to be under 35 twenty-one years of age and refuses to present valid identification as 36 required by paragraph (a) of this subdivision. 37 2. Violations. In any action brought under this section, the common 38 carrier and the licensee shall only be held liable for their independent 39 acts. 40 § 5. Subdivision 3 of section 79-c of the alcoholic beverage control 41 law, as amended by chapter 221 of the laws of 2011, is amended to read 42 as follows: 43 3. Licensee's responsibilities. The holder of an out-of-state direct 44 shipper's license [shall]: 45 (a) shall ship no more than thirty-six cases (no more than nine liters 46 each case) per year of wine produced by such license holder directly to 47 a New York state resident who is at least twenty-one years of age, for 48 such resident's personal use and not for resale; 49 (b) may ship within the same packaging any and all alcoholic beverages 50 it lawfully produces and which it sells in accordance with its shipping 51 privileges and responsibilities pursuant to the provisions of this 52 section and sections thirty-five, fifty-nine-b, and sixty-eight of this 53 chapter, as applicable; 54 (c) shall ensure that the outside of each shipping container used to 55 ship wine directly to a New York resident is conspicuously labeled with 56 the words: "CONTAINS [WINE] ALCOHOLIC BEVERAGES - SIGNATURE OF PERSON
S. 2852--A 11 1 AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with other 2 language specifically approved by the New York state liquor authority; 3 [(c)] (d) shall maintain records in such manner and form as the 4 authority may direct, showing the total amount of wine shipped into the 5 state each calendar year; the names and addresses of the purchasers to 6 whom the wine was shipped, the date purchased, the name of the common 7 carrier used to deliver the wine, and the quantity and value of each 8 shipment; 9 [(d)] (e) shall in connection with the acceptance of an order for a 10 delivery of wine to a New York resident, require the prospective custom- 11 er to represent that he or she has attained the age of twenty-one years 12 or more and that the wine being purchased will not be resold or intro- 13 duced into commerce; 14 [(e)] (f) shall require common carriers to: 15 (i) require a recipient, at the delivery address, upon delivery, to 16 demonstrate that the recipient is at least twenty-one years of age by 17 providing a valid form of photographic identification authorized by 18 section sixty-five-b of this chapter; 19 (ii) require a recipient to sign an electronic or paper form or other 20 acknowledgement of receipt as approved by the authority; and 21 (iii) refuse delivery when the proposed recipient appears to be under 22 twenty-one years of age and refuses to present valid identification as 23 required by subparagraph (i) of this paragraph; 24 [(f)] (g) shall file returns with and pay to the New York state 25 department of taxation and finance all state and local sales taxes and 26 excise taxes due on sales into this state in accordance with the appli- 27 cable provisions of the tax law relating to such taxes, the amount of 28 such taxes to be determined on the basis that each sale in this state 29 was at the location where delivery is made; 30 [(g)] (h) shall keep all records required by this section for three 31 years and provide copies of such records, upon written request, to the 32 authority or the department of taxation and finance; 33 [(h)] (i) shall permit the authority or the department of taxation and 34 finance to perform an audit of such out-of-state shipper upon request; 35 [(i)] (j) shall execute a written consent to the jurisdiction of this 36 state, its agencies and instrumentalities and the courts of this state 37 concerning enforcement of this section and any related laws, rules, or 38 regulations, including tax laws, rules or regulations; and 39 [(j)] (k) shall prior to obtaining an out-of-state direct shipper's 40 license, obtain a certificate of authority pursuant to section eleven 41 hundred thirty-four of the tax law and a registration as a distributor 42 pursuant to sections four hundred twenty-one and four hundred twenty-two 43 of the tax law. 44 § 6. Section 79-d of the alcoholic beverage control law, as amended by 45 chapter 184 of the laws of 2005, paragraph (c) of subdivision 1 as 46 amended by chapter 221 of the laws of 2011, is amended to read as 47 follows: 48 § 79-d. Direct intrastate wine shipments. Any person having applied 49 for and received a license as a winery or farm winery under sections 50 seventy-six, seventy-six-a, seventy-six-b, seventy-six-c, seventy-six-d 51 and seventy-six-f of this article may ship no more than thirty-six cases 52 (no more than nine liters per case) of wine produced by such winery 53 [for] or farm winery per year directly to a New York state resident who 54 is at least twenty-one years of age, for such resident's personal use 55 and not for resale.
S. 2852--A 12 1 1. Licensee's shipping responsibilities. Notwithstanding any provision 2 to the contrary contained in this chapter, any above referred licensee 3 [shall]: 4 (a) shall in the case of a farm winery licensee or a winery licensee, 5 ship no more than thirty-six cases (no more than nine liters) per year 6 of wine produced by such license holder directly to a New York state 7 resident who is at least twenty-one years of age, for such resident's 8 personal use and not for resale; 9 (b) may ship within the same packaging any and all alcoholic beverages 10 it lawfully produces and which it sells in accordance with its shipping 11 privileges and responsibilities pursuant to the provisions of this 12 section and sections thirty-six, fifty-nine-c, and sixty-nine of this 13 chapter, as applicable; 14 (c) shall ensure that the outside of each shipping container used to 15 ship wine directly to a New York state resident is conspicuously labeled 16 with the words: "CONTAINS [WINE] ALCOHOLIC BEVERAGES - SIGNATURE OF 17 PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY - NOT FOR RESALE," or with 18 other language specifically approved by the New York state liquor 19 authority; 20 [(c)] (d) shall maintain records in such manner and form as the 21 authority may direct showing the total amount of wine shipped in the 22 state each calendar year, the names and addresses of the purchasers to 23 whom the wine was shipped, the date purchased, the name of the common 24 carrier used to deliver the wine, and the quantity and value of each 25 shipment. Such records shall be kept for three years and, upon written 26 request, be provided to the authority or the department of taxation and 27 finance; 28 [(d)] (e) shall in connection with the acceptance of an order for a 29 delivery of wine to a New York resident, require the prospective custom- 30 er to represent that he or she has attained the age of twenty-one years 31 or more and that the wine being purchased will not be resold or intro- 32 duced into commerce; and 33 [(e)] (f) shall require common carriers to: 34 (i) require a recipient, at the delivery address, upon delivery, to 35 demonstrate that the recipient is at least twenty-one years of age by 36 providing a valid form of photographic identification authorized by 37 section sixty-five-b of this chapter; 38 (ii) require a recipient to sign an electronic or paper form or other 39 acknowledgment of receipt as approved by the authority; and 40 (iii) refuse delivery when the proposed recipient appears to be under 41 twenty-one years of age and refuses to present valid identification as 42 required by paragraph (a) of this subdivision. 43 2. Violations. In any action brought under this section, the common 44 carrier and the licensee shall only be held liable for their independent 45 acts. 46 § 7. This act shall take effect on the ninetieth day after it shall 47 have become a law. Effective immediately, the addition, amendment 48 and/or repeal of any rule or regulation necessary for the implementation 49 of this act on its effective date are authorized to be made and 50 completed on or before such effective date.