New York State Department of Taxation and Finance

Return of Tax on Wines, Liquors, Alcohol,and Distilled or Rectified Spirits

MT-40(1/15)

Monthly filers: File each month on or before the 20th day of the following month.Annual filers: File each calendar year on or before January 20th of the following year.

Enter legal name and address if not preprinted.

Liquor tax registration number Federal EIN or social security number

Do you use or sell liquor with more than 24% alcohol by volume in New York City, or sell to a purchaser whose licensed premises are in New York City? Yes G No G If Yes, complete Schedule E.

Period covered by this return

Business telephone number ( )

Nature of business activity Manufacturer Importer Farm Noncommercial importer Farm winery distillery Direct wine shipper (DWS) Special farm winery

No business this period Abbreviated annual return Cancel registration Amended return State Liquor Authority (SLA) license number

Inventories and purchases(Amounts must be reported in whole liters forcolumns A, B, and C and in whole gallons forcolumns D, E, and F.)

ALiquors, alcohol, distilled

or rectified spirits, andwine containing morethan 24% alcohol by

volume(whole liters only)

BMore than 2%

alcohol by volume

(whole liters only)

C2% alcohol or less by

volume

(whole liters only)

DNatural

sparkling

(whole gallons only)

EArtificially

carbonatedsparkling

(whole gallons only)

FStill

(includes wine coolers)

(whole gallons only)

1 Amount on hand at beginning of period ... 1

2 Tax-free purchases (from Schedule A) ... 2

3 Tax-paid purchases (from Schedule B) ... 3

4 Total (add lines 1, 2, and 3) .................... 4

5 Amount on hand at end of period ...... 5

6 Amount to be accounted for (from

Form MT-41, line 10; or subtract line 5 from line 4) ........ 6Distillers, rectifiers, blenders, and fortifiers of wine or liquors — Use Form MT-41 for reporting above inventories and purchasesComputation of tax — New York State and New York City 7 Loss and waste (explain on separate sheet) ........ 7

8 Tax-paid purchases (from Schedule B) ... 8

9 Out-of-state sales (from Schedule C) ... 9

10 Tax-free sales and use (from Schedule D) .... 10

11 Total deductions (add lines 7 through 10) .. 11

12 Net quantity taxable (subtract line 11 from line 6) ... 12

13 Tax rate ............................................... 13

14 Tax (multiply line 12 by line 13) ................ 14

16 Adjustments from prior returns (New York State) (see instructions) ..................................................................................................... 16

17 Amount due (New York State) (enter here and on line 21, New York State column; see instructions) ........................................................... 17

18 New York City tax on liquors, alcohol, distilled or rectified spirits, and wine

containing more than 24% alcohol by volume. Enter net liters taxable

from Form MT-46 (Schedule E), line 7, if applicable .................................. 18 × $ .264

19 Adjustments from prior returns (New York City) (see instructions) .................................... 19

20 Amount due (New York City) (enter here and on line 21, New York City column; see instructions) ............................................................... 20

15 Total New York State tax (add amounts

on line 14) ......................................... 15

Payment of tax New York State New York City Total 21 Balance due (enter New York State amount from line 17;

enter New York City amount from line 20) ............................... 21

22 Penalties (see instructions) ..................................................... 22

23 Interest (see instructions) ....................................................... 23 24 Amount due (add lines 21, 22, and 23) .................................... 24

25 Payment — Make check or money order payable to Commissioner of Taxation and Finance. Write on your check Form MT-40, your identification number, and the period you are reporting ................. 25

Payment enclosed

Certification. I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete. Date Authorized signature Official title

Date Signature of individual or name of firm preparing this return Preparer’s address

Attach an explanation for lines 7, 16, and 19, and copies of Forms MT-41, BeverageInventories and Purchases, MT-42 (Schedule A), MT-43 (Schedule B), MT-44 (Schedule C, induplicate), MT-45 (Schedule D), and MT-46 (Schedule E), if applicable.Direct wine shippers, farm wineries, special farm wineries, and farm distilleries: Attach acopy of your current SLA license if filing an annual return.

For office use only

Liquors containing 24% alcohol or less Wines containing 24% alcohol or less

$ 1.70 $ .67 $ .01 $ .30 $ .30 $ .30

Liters × NYC tax rate = NYC tax due

Telephone assistance

Need help?Visit our website at www.tax.ny.gov• get information and manage your taxes online• check for new online services and features

Miscellaneous Tax Information Center: 518-457-5735To order forms and publications: 518-457-5431Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service

TP-32.4(7/18)

Department of Taxation and Finance

Change in Mailing Address forAlcoholic Beverage Tax Returns

The mailing address changed for all alcoholic beverage tax returns. The mailing address is (see Private delivery services below):

NYS TAX DEPARTMENTABT PROCESSING PO BOX 15196ALBANY NY 12212-5196

Note: Forms mailed to old addresses may be delayed in processing.

Private delivery servicesIf you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery.

If you are using a private delivery service, send to:NYS TAX DEPARTMENTRPC – MISC TAX90 COHOES AVEGREEN ISLAND NY 12183