New York Provides Guidance on Exempt Wine Tastings

Monday, June 9th, 2014

An image of wine being poured into a glass.
New York

The New York Department of Taxation and Finance recently issued a technical memo on the wine tasting exemption.

New York generally taxes the sale or use of wine. There is an exemption, however, for wine and wine products furnished at certain wine tastings. These are wine tastings held by a winery, farm winery, wholesaler, or importer at its licensed premises. Wine tastings held at other locations are not exempt. Businesses must offer a number of different wines to taste. A winery or farm winery may charge a fee for these tastings. Wholesalers and importers may not charge for an exempt wine tasting.

For this exemption, "wine" is the product of normal alcoholic fermentation of the juice of grapes, other fruits, or plants. It includes champagne, sparkling wine, and fortified wine. It does not include beverages with an alcohol content of more than 24%. "Wine products" are beverages that contain wine and have added juice, flavoring material, water, citric acid, sugar, or carbon dioxide. They do not include beverages with an alcohol content of more than 6%.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

New York Adopts New Economic Nexus Rule

Wednesday, January 23rd, 2019 -Effective January 2019, a retailer located outside of New York is required to collect use tax if, during the p...

New Commercial Farmer Certification Process in Louisiana

Monday, January 21st, 2019 -Effective January, 15, 2019, the Louisiana Department of Revenue has a new certification process for commercia...

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...