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Annual Filing Option Now Available for Direct Shippers in New York

New York has recently amended its alcohol beverage tax regulations to allow certain wine distributors to file Form MT-40 (Wine Tax Return) on an annual basis rather than a monthly basis. Out-of-State wineries must be licensed by the New York State Liquor Authority as a direct shipper and submit the “Application for Annual Tax Return Filing Status for Certain Beer and Wine Manufacturers” (Form MT-38) in order to receive annual filing status. Form MT-40 should be submitted on a monthly basis until the Tax Department confirms that the request for annual filing status has been approved. Additional information can be found in the notice entitled, “Annual Filing Option Available for Certain Wine Distributors,” published by the Department of Taxation and Finance on June 24, 2009.

Form MT-38 Annual Filing Status Application
Form MT-40 (Monthly filing)

-Annie Bones, State Relations – Wine Institute

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  1. WTN Blog » Blog Archive » WTN Services Compliance Update New York 6_19_09 A ShipCompliant Advisory - [...] Annual Filing Option Now Available for Direct Shippers in New York [...]
  2. 5 Tips to Ease Year-End Reporting Blues - ShipCompliant - [...] A new policy (in effect July 2009) allows approved wineries to file the MT-40 annually instead of monthly [...]

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