New York State Beer and Liquor Excise Tax
Distributors and noncommercial importers of beer and liquor for sale or use within New York City must pay this tax. However, if you purchase a small amount of beer or liquor while traveling outside the City and bring it into the City for personal use it is exempt from this tax.
For more information contact the New York State Department of Taxation and Finance
Local Law: Title 11, Chapter 20, Administrative Code Enabling Act: Tax Law Section 445