Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages.

New York S06206 amends the tax law to establish the gallon as the standard measurement for taxation of alcoholic beverages. Distributors, noncommercial importers, and other persons must file returns and pay taxes on each gallon of alcoholic beverages sold or used in the state. The bill also sets forth tax rates and penalties for violations, including misdemeanors and felonies for possessing or transporting untaxed alcoholic beverages. The commissioner may permit certain tax-free sales under specific conditions.

Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages.

New York S06206 amends the tax law to establish the gallon as the standard measurement for taxation of alcoholic beverages. Distributors, noncommercial importers, and other persons must file returns and pay taxes on each gallon of alcoholic beverages sold or used in the state. The bill also sets forth tax rates and penalties for violations, including misdemeanors and felonies for possessing or transporting untaxed alcoholic beverages. The commissioner may permit certain tax-free sales under specific conditions.