New York Laws
Article 1 - Short Title; Definitions; Miscellaneous
37 - Alcoholic Beverage Production Credit.

(b) The amount of the credit per taxpayer per taxable year (or pro
rata share of earned credit in the case of a partnership) for each
gallon of beer, cider, wine or liquor produced in this state shall be
determined as follows:
(1) for the first five hundred thousand gallons of:
i. beer produced in this state in the taxable year, the credit shall
equal fourteen cents per gallon;
ii. cider, artificially carbonated sparkling cider, and natural
sparkling cider, containing more than three and two-tenths per centum of
alcohol by volume produced in this state in the taxable year, the credit
shall equal fourteen cents per gallon;
iii. still wine, artificially carbonated sparkling wine, and natural
sparkling wine produced in this state in the taxable year, the credit
shall equal thirty cents per gallon;
iv. liquors containing not more than twenty-four per centum of alcohol
by volume, but more than two per centum of alcohol per volume, produced
in this state in the taxable year, the credit shall equal two dollars
and fifty-four cents per gallon;
v. liquors containing more than zero per centum of alcohol by volume,
but not more than two per centum of alcohol by volume, produced in this
state in the taxable year, the credit shall equal zero;
vi. all other liquors produced in this state in the taxable year, the
credit shall equal six dollars and forty-four cents per gallon; and
(2) for each gallon of beer, cider, wine or liquor produced in this
state in the taxable year in excess of five hundred thousand gallons,
the credit shall equal four and one-half cents per gallon.
(c) Cross-references. For application of the credit provided for in
this section, see the following provisions of this chapter:
(1) Article 9-A: Section 210-B, subdivision 39.
(2) Article 22: Section 606, subsections (i) and (uu).

Structure New York Laws