skip banner navigation new york state banner - this will open a new window
Home | Forms | Find Answers | e-file | Individuals | Businesses | Tax Professionals | Contact Us
Alcoholic Beverage Tax Memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.
You will need Adobe Reader to view and print PDF files. We offer some forms in Fill-in or Fill-in & Save versions. See Forms - User Instructions if you need more information about these forms.

Number

Title

   

2008
 

 
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance ProgramNew Posting
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax DepartmentNew Posting

2006
 

 
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R
 
Department to Issue NYT-Gs (New York Tax Guidances)

2005
 

 
TSB-M-05(6)M,(9)S Tax Information regarding direct wine shipments into New York State by out-of-state wineries
 
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

 
TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
 

2003
 

 
TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
 
TSB-M-03(4)M Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003
 
TSB-M-03(2)M Reduction of New York State Alcoholic Beverages Tax Rate on Beer
 

2002
 

 
TSB-M-02(6)M Change in  Interest Rates on Underpayments of Miscellaneous Taxes
 
TSB-M-02(1)I, (1)C, (1)S, (1)M Summary of Legislative Changes Enacted in 2001
 

2001
 

 
TSB-M-01(4)M Reduction of New York State Alcoholic Beverages Tax Rate on Beer
 

2000
 

 
TSB-M-00(6)M Annual Filing Option Available for Certain Beer Distributors
 
TSB-M-00(3)M Changes in the Alcoholic Beverage Tax Law Regarding Beer
 

1998
 

 
TSB-M-98(1)M Reduction of New York State Alcoholic Beverages Tax Rate on Beer
 

1997
 

 
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(7)C, (2)I, (7)M, (2)R,(10)S
 
Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department

1996
 

 
TSB-M-96(2)I, (4)C, (12)M, (9)S Important Notice: New York State Tax Amnesty
 

1995
 

 
TSB-M-95(11)M Reduction of Alcoholic Beverages Tax Rate on Beer
 

1994
 

 
TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R
 
Important Notice: New York Tax Status of Limited Liability Companies and Partnerships
 
TSB-M-94(6)C, (4)I, (6)M, (6)S
 
Important Notice:  Limited Tax Amnesty Program
 
TSB-M-94(2)M Important Notice: Notice to all Wine and Cider Distributors
 

1993
 

 
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
 

1991
 

 
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R,  (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
 
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
 

1990
 

 
TSB-M-90(4)M 1990 Alcoholic Beverage Tax Rate Increase and Floor Tax Due
 
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R,  (2.3)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
 
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R,  (2.2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
 
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R,  (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990
 
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990
 
TSB-M-90(1)M 1989 Amendments to the Miscellaneous Tax Laws
 

1989
 

 
TSB-M-89(5)M 1989 Alcoholic beverage tax rate increase and floor tax due
 
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R,  (2.2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
 
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R,  (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax
 

1988
 

 
TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-88(1)M 1987 Amendments to the Miscellaneous Tax Laws
 

1987
 

 
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-87(1)M 1986 Amendments to the Miscellaneous Tax Laws
 

1986
 

 
TSB-M-86(2.1)M Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-86(1)M 1985 Amendments to the Tax Law
 

1985
 

 
TSB-M-85(8)M Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985
 
TSB-M-85(6)M Provisions of The Omnibus Tax Equity And Enforcement Act Effective July 16, 1985
 

1983
 

 
TSB-M-83(2)M Alcoholic Beverage tax rate increase
 

1982
 

 
TSB-M-82(23)C, (1)E, (1), (4)I, (10)M, (24)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-82(9)M Alcoholic Beverage Tax Regulation Liquor-New York City Sales Invoice Requirements
 
TSB-M-82(8)M Alcoholic Beverage Tax Regulations: Beer - New York City sales - Credit and/or reimbursement of New York City beer tax - Invoicing requirement
 

1981
 

 
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
 
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S
 
1981 Legislation - Interest Rates on Late Payments, Assessments, And Refunds of Tax
 
TSB-M-81(2)M Subject: Peace Officers - Police Officers
 

1980
 

 
TSB-M-80(6)M Subject: New York City-Local taxes on liquor and beer
 
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 

1978
 

 
TSB-M-78(6)M Conversion to Metric System
 

Related Links...
Alcohol Tax Resources and Publications
Select a Different Memorandum Tax Type
Main Publications and Bulletins Page
Main Forms and Instructions Page
 

Careers | Site Index | Electronic Services | Publications and Bulletins | Web Survey
Accessibility | Disclaimer | Privacy | Security



Last Modified:  September 3, 2008