Avalara Taxrates > Blog > Sales Tax News > New York: Wine for Wine Tastings is Sales Tax Exempt - Avalara

New York: Wine for Wine Tastings is Sales Tax Exempt

  • Jun 6, 2014 | Gail Cole

 Exempt from New York sales tax.

Wine purchased by the average oenophile is subject to sales tax in New York and every other state with sales tax. And when a wine seller grabs a bottle from the back room and takes it home and drinks it, the wine seller owes use tax on that bottle. Wine purchased for resale is exempt, provided the buyer has the proper exemption or resale certificate.

But when wine or a wine product is “furnished by the official agent of a winery, farm winery, wholesaler, or importer at wine tastings held in accordance with section 80 of the Alcoholic Beverage Control Law (ABCL),” it is exempt from New York sales tax.

The exemption applies to wine tastings conducted by licensed wineries, farm wineries, wholesalers and importers at their own premises. Wine tastings held at other locations are not exempt.

When wine tastings are offered on-site for a fee, that fee is also exempt from New York sales tax.

Interested in the fine print? Read New York State Department of Taxation and Finance TSB-M-14(9)S.

Interested in an automated solution to sales tax? Learn how it works.

photo credit: ewoerlen via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.