Establishes an excise tax on alcoholic beverages to be imposed on persons who sell alcoholic beverages on the premises or off the premises at retail; directs revenue from such tax to be deposited into the New York state drug treatment and public education fund.
Exempts alcoholic beverages sold at retail by a licensed producer of alcoholic beverages to a customer where such sale occurs either at the brewery, winery or distillery where such alcoholic beverage was produced or as a direct delivery from the tax on alcoholic beverages.
Modifies licensing restrictions for manufacturers and wholesalers of alcoholic beverages on licensees who sell at retail for on premises consumption, and restrictions on retail licensees interested directly or indirectly in licensed manufacturers or wholesalers of alcoholic beverages.
Exempts certain parcels of land from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises and from selling at retail for consumption off the premises.
Exempts certain parcels of land from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises and from selling at retail for consumption off the premises.
Exempts certain parcels of land from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises and from selling at retail for consumption off the premises.
Exempts certain parcels of land from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises and from selling at retail for consumption off the premises.
Requires that alcoholic beverages imported into New York be first delivered to a licensed New York state wholesaler and maintained at a premises or warehouse operated by the wholesaler for a period of twenty-four hours.
Requires that alcoholic beverages imported into New York be first delivered to a licensed New York state wholesaler and maintained at a premises or warehouse operated by the wholesaler for a period of twenty-four hours.
Exempts the village of Ossining, Westchester county, from restrictions on the hours of sale of alcoholic beverages at retail for on-premises consumption.