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TP-215-I

New York State Department of Taxation and Finance

Instructions for Form TP-215

(8/05)

Application for Registration as a

Distributor of Alcoholic Beverages

Deﬁnitions

either a microbrewery or as a restaurant brewer. For additional

information, refer to TSB-M-00(6)M, Annual Filing Option

Alcoholic beverages include beer and similar fermented malt

Available for Certain Beer Distributors, or call the telephone

beverages, cider, wine, liquor, and all distilled or rectiﬁed spirits.

number under the Need help? section. (see Note below)

An out-of-state direct wine shipper (DWS) is any out-of-state

If you qualify and want to apply for annual ﬁling status, complete

wine manufacturer licensed by the New York State Liquor

Form MT-38, Application for Annual Beer Tax Return Filing

Authority as a direct shipper, and licensed by the New York

Status, and attach it to this application.

State Tax Department for sales tax (Certiﬁcate of Authority)

Note: A beer distributor applying for annual ﬁling status

and as a distributor of alcoholic beverages. For additional

must continue to ﬁle monthly returns until notiﬁed by the Tax

information, see TSB-05(6)M, (9)S, Tax information regarding

Department that the request to ﬁle annually has been approved.

direct wine shipments into New York State by out-of-state

wineries.

Line instructions

Distributor is any person who imports or causes to be imported

Check the appropriate box or boxes and complete items 1

into New York State any alcoholic beverages that are or will

through 21 on your application.

be offered for sale or used for any commercial purpose or,

Note: If you are an out-of-state winery applying for registration

in the case of liquor, for any purpose (see Note below); any

solely to ship your wines to consumers in New York State for

purchaser of warehouse receipts for alcoholic beverages

personal consumption, do not complete sections 5, 12, 13, 18,

stored in New York State who causes these beverages to be

19, or 20 of Form TP-215.

removed from such warehouse; and also any person who

produces, distills, manufactures, brews, compounds, mixes, or

You must submit Form TP-229, Financial Statement

ferments any alcoholic beverages within New York State for sale,

of Distributors of Alcoholic Beverages, or a current

except (a) a person who manufactures, mixes, or compounds

(18 months old or less) ﬁnancial statement with this

alcoholic beverages whose ingredients consist only of alcoholic

application.

beverages on which the taxes imposed by this article have

been paid, and (b) a person who mixes or compounds alcoholic

Note: If you are an out-of-state winery applying for registration

beverages with nonalcoholic ingredients for sale and immediate

solely to ship your wines to consumers in New York State

consumption on the premises, who shall be a distributor

for personal consumption, you are not required to submit

only with respect to the ingredients that consist of alcoholic

Form TP-229 or ﬁnancial statements.

beverages upon which the taxes imposed by Article 18 have not

If you need forms or information, see the Need help? section on

been paid.

the back of these instructions.

A distributor also includes a person who sells, imports, or

Item 1 — Enter the exact legal name of your business. The

causes to be imported into New York City from locations in or

legal name of a corporation is the name that appears on the

out of New York State, wine or liquor containing more than 24%

certiﬁcate of incorporation. The legal name of an unincorporated

alcohol by volume or beer for sale or commercial use. (Sales

business is the name in which the business owns property

in New York City include sales to purchasers whose licensed

or acquires debt. The legal name of a partnership is the

premises are located within New York City, and sales for delivery

partnership name. The legal name of a sole proprietor is the

to purchasers located within the city.)

name of the individual owner of the business.

Note: Persons not registered as distributors are prohibited from

Item 2 — Enter the trade name, doing-business-as name, or

importing liquors for sale or use in New York State. An individual

assumed name if different from item 1. For a corporation, this is

21 years of age or older may, however, import up to 90 liters of

the name that appears on the trade name certiﬁcate ﬁled with

liquors during a one-year period, for the individual’s personal

the New York State Department of State. For an unincorporated

use and consumption, without being registered. Individuals will

business, this is the name ﬁled with the county clerk’s ofﬁce

be liable for any alcoholic beverages tax due on any imported

under section 130 of the General Business Law.

liquors.

Item 3 — Enter the actual street address where business is

You may obtain an abbreviated registration, in the form of a

conducted. Do not enter a representative’s address or a post

special license without a bond (use Form TP-125, Application

ofﬁce box number.

for Temporary License to Import Liquors for Personal Use and

Consumption), if you are of legal age at the time of application

Item 4 — If the address where you want alcoholic beverages

and want to import for your personal use and consumption more

tax returns and information sent is different from your business

than 90 liters of liquors (but not in excess of 360 liters of liquors)

address, enter the mailing address in item 4. A post ofﬁce box or

during a one-year period. You will be liable for any alcoholic

a representative’s address is acceptable.

beverages tax due on any imported liquors.

Item 5 — Enter the county where your place of business is

located.

Monthly or annual tax return ﬁling status

Item 6 — Enter your business telephone number, including area

All distributors of alcoholic beverages are required to ﬁle

code.

monthly tax returns with the following exceptions:

Cider distributors must ﬁle annually on a calendar year basis.

Item 7 — Enter the date that you began the New York State

business for which you are applying (or the date that you

Beer distributors may elect to ﬁle on a calendar year basis,

expect to begin business). You must be properly registered or

if their activities in New York State relating to alcoholic

licensed under the Tax Law before making any sale of alcoholic

beverages are limited to the production of beer for sale and

they are licensed with the State Liquor Authority (SLA) as

beverages in New York State.

Instructions For Form Tp-215 - Application For Registration As A Distributor Of Alcoholic Beverages

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