New York Laws
Article 18 - Taxes on Alcoholic Beverages
425-A - Presumption of Taxability.

§ 425-a. Presumption of taxability. For the purpose of the proper
administration of the taxes imposed by this article and to prevent
evasion thereof, it shall be presumed with respect to this chapter that
all alcoholic beverages possessed or found in this state are subject to
the taxes imposed by this article until the contrary is established by
substantial evidence. Except with respect to a purchase at retail of
beers or wines and a purchase at retail of ninety liters or less of
liquors, no person shall purchase alcoholic beverages in this state
unless the taxes imposed by this article with respect to such beverages
have been assumed by a distributor registered under this article or paid
by such distributor pursuant to and in accordance with the manner
provided herein and evidenced in accordance with the manner provided
herein. In the case of liquors, such taxes shall be assumed by a
distributor in accordance with the invoice required, and the
certification of tax payment included therein, under section four
hundred twenty-seven of this article; in the case of other alcoholic
beverages, the taxes shall be assumed by such distributor pursuant to
and in accordance with the rules or regulations of the department.

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