§ 424. Taxes imposed. 1. There are hereby levied and imposed on a
distributor and a noncommercial importer excise taxes at the following
rates:

(a) Fourteen cents per gallon upon beers;

(b) Thirty cents per gallon upon still wines, except cider containing
more than three and two-tenths per centum of alcohol by volume, upon
which the tax shall be three and seventy-nine hundredths cents per
gallon;

(c) Thirty cents per gallon upon artificially carbonated sparkling
wines, except artificially carbonated sparkling cider containing more
than three and two-tenths per centum of alcohol by volume, upon which
the tax shall be three and seventy-nine hundredths cents per gallon;

(d) Thirty cents per gallon upon natural sparkling wines, except
natural sparkling cider containing more than three and two-tenths per
centum of alcohol by volume, upon which the tax shall be three and
seventy-nine hundredths cents per gallon;

(e) Sixty-seven cents per liter upon liquors containing not more than
twenty-four per centum of alcohol by volume except liquors containing
not more than two per centum of alcohol by volume, upon which the tax
shall be zero; and

(f) One dollar and seventy cents per liter upon all other liquors;
when sold or used within this state, except when sold or used under such
circumstances that this state is without power to impose such tax or
when sold to the United States and except beers when sold to or by a
voluntary unincorporated organization of the armed forces of the United
States operating a place for the sale of goods pursuant to regulations
promulgated by the appropriate executive agency of the United States, to
the extent provided in such regulations, directives and policy
statements of such an agency applicable to such sales, and except when
sold to professional foreign consuls-general, consuls and vice-consuls
who are nationals of the state appointing them and who are assigned to
foreign consulates in this state, provided that American consular
officers of equal rank who are citizens of the United States and who
exercise their official functions at American consulates in such foreign
country are granted reciprocal exemptions; provided, however, that the
commissioner may permit the sale of alcohol without tax to a holder of
any industrial alcohol permit, alcohol permit or alcohol distributor's
permit, issued by the state liquor authority, and by the holder of an
alcohol distributor's permit, class A, issued by such authority to a
holder of a distiller's license, class B, or a winery license, issued by
such authority and may also permit the use of alcohol for any purpose
other than the production of alcoholic beverages by such holders without
tax; provided also that the commissioner may permit the sale of cider
without tax by a holder of a cider producer's license issued by the
state liquor authority to a holder of a cider producer's license or a
cider wholesaler's license issued by such authority.

(g) For purposes of this chapter, it is presumed that liquors are
possessed for the purpose of sale in this state if the quantity of
liquors possessed in this state, imported or caused to be imported into
this state or produced, distilled, manufactured, compounded, mixed or
fermented in this state exceeds ninety liters. Such presumption may be
rebutted by the introduction of substantial evidence to the contrary. In
any case where the quantity of alcoholic beverages taxable pursuant to
this article is a fractional part of one liter (or one gallon in the
case of beers) or an amount greater than a whole multiple of liters (or
gallons in the case of beers), the amount of tax levied and imposed on
such fractional part of one liter (or one gallon in the case of beers),
or fractional part of a liter (or gallon) in excess of a whole multiple
of liters or gallons shall be such fractional part of the rate imposed
by paragraphs (a) through (f).

Notwithstanding any other provision of this article, the commissioner
may permit the purchase of alcoholic beverages without tax by a person
registered as a distributor under section four hundred twenty-one of
this article from another person so registered, in which event the
alcoholic beverage so purchased shall be subject to the taxes imposed by
this article in the hands of the purchaser in the same manner and to the
same extent as if such purchaser had imported or caused the same to be
imported into this state or had produced, distilled, manufactured,
brewed, compounded, mixed or fermented the same within this state.

2. Such taxes shall be due on the twentieth day of the month following
the month in which such alcoholic beverages are sold or used by such
distributor or noncommercial importer, regardless of whether or not a
return is filed as required by this article.

3. Beers within this state when chapter one hundred forty-two of the
laws of nineteen hundred thirty-three took effect, wines within this
state when chapter two hundred twenty-three of the laws of nineteen
hundred thirty-three took effect and liquors within this state when
chapter eight hundred eighteen of the laws of nineteen hundred
thirty-three took effect shall also be subject to such taxes when sold
within this state or used for commercial purposes within this state,
except as provided for in subdivision one of this section, unless the
taxes imposed by said chapters shall have been paid with respect to such
alcoholic beverages prior to April second, nineteen hundred thirty-four,
and the person selling or commercially using such alcoholic beverages
shall be deemed a distributor for the purposes of this article; and such
alcoholic beverages shall be subject to all of the provisions of this
article to the same extent as if the same had been imported into this
state or produced, distilled, manufactured, brewed, compounded, mixed or
fermented within this state after such chapters became effective. If,
prior to the taking effect of such chapters, a contract of sale of
alcoholic beverages was made, and delivery thereof pursuant to such
contract is made within this state on or after April second, nineteen
hundred thirty-four, from a stock of alcoholic beverages which is then
subject to the taxing power of this state, the vendor shall be deemed a
distributor for the purposes of this article, and such alcoholic
beverages shall be deemed to be sold, and shall be subject to such
taxes, at the time of such delivery, unless such taxes shall have been
paid with respect to such alcoholic beverages prior to April second,
nineteen hundred thirty-four.

4. (a) Notwithstanding any other provision of this article, there
shall be exempt from the taxes imposed under this article, per month,
one-quart of alcoholic beverages (or one gallon of such beverages in the
case of a person arriving directly or indirectly from American Samoa,
Guam or the Virgin Islands of the United States not more than one-quart
of which shall have been acquired elsewhere than in such insular
possessions):

(i) purchased outside this state as an incident to a journey from
which the purchaser is returning and

(ii) not to be offered for sale or used for any commercial purpose,
provided such alcoholic beverages accompany such person on his return to
this state and provided, further, that in the case of a person arriving
in this state from other than a state of the United States (including
the district of Columbia), the Virgin Islands of the United States or a
contiguous country maintaining a free zone or free port, such person
shall have remained beyond the territorial limits of the United States
for a period of not less than forty-eight hours.

(b) Provided, however, where the amounts purchased outside this state
or brought in exceed the amounts specified in paragraph (a) of this
subdivision but are not in excess of one liter in the case of the
references to one-quart or four liters in the case of the reference to
one gallon, and where no duty is required by the laws of the United
States to be paid on such amounts, such metric standards of fill shall
be substituted for one-quart and one gallon, respectively, and such
amounts shall be exempt from tax under the conditions provided for in
paragraph (a) of this subdivision.

5. Notwithstanding any other provision of this article, there shall be
exempt from the taxes imposed under this article, the sale of wine at
retail in sealed containers to a regularly organized church, synagogue
or religious organization for sacramental purposes, provided such wine
shall have been purchased in this state from a distributor, and the
purchaser shall have given the distributor a written statement signed by
such purchaser setting forth its name and address, its declaration that
it is a regularly organized church, synagogue or religious organization
and that the wine purchased shall be used solely for sacramental
purposes and any other information or proof that the tax commission may
require. Where such a statement shall have been furnished to the
distributor by a purchaser which shall not have been a regularly
organized church, synagogue or religious organization or the wine shall
be for other than sacramental purposes, and in reliance upon such
statement the wine shall not have been included as taxable in a return
made by a distributor, the purchaser shall file a return and pay the tax
in the manner provided for in section four hundred twenty-nine.

6. Notwithstanding any other provision of this article, there shall be
exempt from the taxes imposed under this article, alcoholic beverages
furnished by a licensed producer of alcoholic beverages at no charge to
a customer or prospective customer at a tasting held in accordance with
the alcoholic beverage control law for consumption at such tasting.