Section 79-C. Direct interstate wine shipments

1.  Authorization.
  Notwithstanding  any  provision  of  law,  rule  or  regulation  to  the
  contrary, any holder of a license to manufacture wine in any other state
  who  obtains  an  out-of-state  direct shipper's license, as provided in
  this section, may ship no more than thirty-six cases (no more than  nine
  liters  each  case)  of  wine  produced  by such license holder per year
  directly to a resident of New York who is at least twenty-one  years  of
  age,  for  such resident's personal use and not for resale, provided the
  state in which such person is  so  licensed  affords  lawful  means  for
  shipments  of  wine to be received by a resident thereof who is at least
  twenty-one years of age, for such resident's personal use  and  not  for
  resale,  from  a  person  licensed  in this state as a manufacturer and,
  provided further, that the state in which such  out-of-state  winery  is
  located  affords  to  New  York  state  winery and farm winery licensees
  reciprocal shipping privileges, meaning  shipping  privileges  that  are
  substantially  similar  to  the  requirements in this section. No person
  shall place an order for shipment of wine  unless  they  are  twenty-one
  years  of age or older. Any common carrier with a permit issued pursuant
  to this chapter to whom such out-of-state shipper's license is presented
  is authorized to make delivery of shipments provided  for  hereunder  in
  this state in compliance with this section.
    2.  License.  Before  sending  any shipment hereunder to a resident in
  this state, the out-of-state shipper shall first obtain a  license  from
  the New York state liquor authority under procedures prescribed by rules
  and  regulations of the authority and after providing the authority with
  a  true  copy  of  its  current  license  to  manufacture  wine  in  the
  applicant's  state  of  domicile  along  with  a copy of the applicant's
  federal basic permit after payment of  an  annual  fee  of  one  hundred
  twenty-five  dollars.  Notwithstanding  the  provisions  of  section one
  hundred ten of this chapter, the authority in its discretion, may excuse
  an out-of-state winery from the submission  of  such  information.  Such
  rules  or  regulations  shall  provide  for  the  collection  and annual
  reporting of  information  by  such  out-of-state  shipper  which  at  a
  minimum, shall include:
    (a) the name of the purchaser;
    (b) the full mailing address of the purchaser including zip code;
    (c) the name, total quantity, and total price of wine purchased;
    (d) the date purchased;
    (e) the name and address of the transporter; and
    (f) the signature of the person filing the report.
    3.  Licensee's  responsibilities. The holder of an out-of-state direct
  shipper's license shall:
    (a) ship no more than thirty-six cases (no more than nine liters  each
  case) per year of wine produced by such license holder directly to a New
  York  state  resident  who is at least twenty-one years of age, for such
  resident's personal use and not for resale;
    (b) ensure that the outside of each shipping container  used  to  ship
  wine  directly  to a New York resident is conspicuously labeled with the
  words:  "CONTAINS WINE - SIGNATURE OF PERSON AGE 21  OR  OLDER  REQUIRED
  FOR  DELIVERY  -  NOT  FOR  RESALE," or with other language specifically
  approved by the New York state liquor authority;
    (c) report to the authority semi-annually, in such manner and form  as
  the  authority  may  direct,  the  total amount of wine shipped into the
  state the preceding calendar  year;  the  names  and  addresses  of  the
  purchasers to whom the wine was shipped, the date purchased, the name of
  the  common carrier used to deliver the wine, and the quantity and value
  of each shipment;

    (d) in connection with the acceptance of an order for  a  delivery  of
  wine  to  a  New  York  resident,  require  the  prospective customer to
  represent that he or she has attained the age  of  twenty-one  years  or
  more  and that the wine being purchased will not be resold or introduced
  into commerce;
    (e) require common carriers to:
    (i)  require  a  recipient, at the delivery address, upon delivery, to
  demonstrate that the recipient is at least twenty-one years  of  age  by
  providing  a  valid  form  of  photographic identification authorized by
  section sixty-five-b of this chapter;
    (ii) require a recipient to sign an electronic or paper form or  other
  acknowledgement of receipt as approved by the authority; and
    (iii)  refuse delivery when the proposed recipient appears to be under
  twenty-one years of age and refuses to present valid  identification  as
  required by subparagraph (i) of this paragraph;
    (f)  file  returns  with  and  pay to the New York state department of
  taxation and finance all state and local sales taxes  and  excise  taxes
  due  on  sales  into  this  state  in  accordance  with  the  applicable
  provisions of the tax law relating to such taxes,  the  amount  of  such
  taxes  to be determined on the basis that each sale in this state was at
  the location where delivery is made;
    (g) keep records for three years  and  permit  the  authority  or  the
  department  of  taxation  and  finance  to  perform  an  audit  of  such
  out-of-state shipper upon request;
    (h) execute a written consent to the jurisdiction of this  state,  its
  agencies  and  instrumentalities and the courts of this state concerning
  enforcement of this section and any related laws, rules, or regulations,
  including tax laws, rules or regulations; and
    (i) prior to  obtaining  an  out-of-state  direct  shipper's  license,
  obtain  a  certificate  of  authority pursuant to section eleven hundred
  thirty-four of the tax law and a registration as a distributor  pursuant
  to  sections  four hundred twenty-one and four hundred twenty-two of the
  tax law.
    4. Situs. Delivery of a shipment in this state by  the  holder  of  an
  out-of-state  direct  shipper's  license shall be deemed to constitute a
  sale in this state at the place of delivery and shall be subject to  all
  excise  taxes levied pursuant to section four hundred twenty-four of the
  tax law and all sales taxes levied pursuant to articles twenty-eight and
  twenty-nine of such law.
    5. Renewal. The out-of-state shipper may annually  renew  its  license
  with  the  authority  by paying a one hundred twenty-five dollar renewal
  fee, providing the authority with a true copy of its current license  in
  such  other state as an alcoholic beverage manufacturer and by complying
  with such other procedures as are prescribed by rule of the authority.
    6. Rules and regulations. The authority and the department of taxation
  and finance may promulgate  rules  and  regulations  to  effectuate  the
  purposes of this section.
    7.  Enforcement.  The  authority  may enforce the requirements of this
  section including the requirements imposed on  the  common  carrier,  by
  administrative   proceedings   to  suspend  or  revoke  an  out-of-state
  shipper's  license  and  the  authority  may  accept   payment   of   an
  administrative   fine  in  lieu  of  suspension,  such  payments  to  be
  determined by rules or regulations  promulgated  by  the  authority.  In
  addition, the authority or the attorney general of the state of New York
  shall  report  violations  of  this  section,  where appropriate, to the
  United  States  department  of  treasury,  tax  and  trade  bureau,  for
  administrative action to suspend or revoke the federal basic permit.

    8.  Violations.  In  any action brought under this section, the common
  carrier and the licensee shall only be held liable for their independent
  acts.