N.Y. Comp. Codes R. & Regs. tit. 20 § 62.1

Current through Register Vol. 46, No. 51, December 18, 2024

Section 62.1 - Sale and use of alcohol for nonbeverage purposes without tax

(a) A holder of an alcohol distributor's permit, class A (lettered DAA) may sell alcohol for nonbeverage use tax-free to a holder of an industrial alcohol permit (lettered IAP), to a holder of an alcohol permit (lettered AP) and to holder of an alcohol distributor's permit of any class.

(b) A holder of an alcohol distributor's permit, class B (lettered DAB) may sell alcohol for nonbeverage use tax-free to a holder of an industrial alcohol permit (lettered IAP), to a holder of an alcohol permit (lettered AP) and to a holder of an alcohol distributor's permit, class C (lettered DAC).

(c) A holder of an alcohol distributor's permit, class C (lettered DAC) may sell alcohol for nonbeverage use tax-free to a holder of an alcohol permit (lettered AP) and may also use alcohol in the manufacture of nonbeverage products tax-free.

(d) A holder of an industrial alcohol permit (lettered IAP) or of an alcohol permit (lettered AP) may use alcohol for a nonbeverage purpose tax-free.

(e) Every such permittee who, pursuant to this section, sells alcohol tax-free is required to obtain from the purchaser a certificate in the following form:

The undersigned engaged in the business of ________ certifies that all alcohol purchased tax-free from ________ and to be purchased hereafter, has been or will be used by the purchaser exclusively for the following nonbeverage purpose or purposes:____________

(Purchaser)

By ____________

(Title)

Purchaser's N.Y. IAP No. ____________

N. Y. AP No. ____________

N. Y. DAA No. ____________

N. Y. DAB No. ____________

N. Y. DAC No. ____________

N. Y. DAD No. ____________

(f) A certificate need not be obtained for each purchase. When one is obtained, it is applicable to all purchases until the certificate is destroyed. A certificate may be destroyed when the purchaser discontinues purchases for a period of three years. All certificates not subject to destruction, as above provided, must be kept available for inspection by representatives of the Commissioner of Taxation and Finance. Every permittee, who pursuant to this section, sells alcohol tax-free is required to keep an accurate record thereof and to file with the Commissioner of Taxation and Finance a monthly statement on forms prescribed by the Department of Taxation and Finance, showing separately each sale of such alcohol, the quantity sold, the date of sale and the name and address of the purchaser. Every permittee who, pursuant to this section, purchases alcohol tax-free shall keep records showing each purchase separately and also adequate and complete records showing the use made of the alcohol so purchased.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 62.1