New York: Wine for Wine Tastings is Sales Tax Exempt
- Jun 6, 2014 | Gail Cole
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.