New York winery compliance calendar at a glance
This table separates state tax filings, SLA trade requirements, and federal winery reports. Do not use one filing frequency as a proxy for another.
| Requirement | Who it applies to | Frequency / deadline | Official filing path |
|---|---|---|---|
| New York ABT, Form MT-456 | Registered alcoholic-beverage distributors, including New York wine producers | Monthly by default, due by the 20th of the following month. Eligible producers may elect calendar-year filing, due Jan. 20 of the following year. | New York ABT Web File / MT-456 |
| New York sales and use tax | Registered sales-tax vendors | Quarterly, part-quarterly, or annual based on the Tax Department filing status assigned to the business. | Sales-tax filing requirements |
| SLA price posting | Wineries selling wine through New York wholesalers or directly to licensed retailers | Wineries and farm wineries may file schedules annually and update them when prices change. Wholesale posting is due by the 25th two months before the sale month; retail posting by the 5th one month before. | SLA Price Posting |
| TTB Form 5120.17 | Bonded wine premises | Monthly by default; quarterly or annual if eligible. Due by the 15th day of the month after the reporting period. | TTB Form 5120.17 / Pay.gov |
| TTB Form 5000.24 | Federal alcohol excise taxpayers when a return is required | Annual, quarterly, or semi-monthly according to federal tax-liability rules. Use TTB's live annual calendar. | TTB tax-return due dates |
| Annual physical inventory | Bonded wine premises | At least annually. Calendar-year annual 5120.17 filers inventory at year end; monthly/quarterly filers follow the federal tax year or approved annual cycle. | 27 CFR 24.313 |
Sources: New York Department of Taxation and Finance, SLA, TTB, and current 27 CFR Part 24. All links checked Aug. 5, 2026.
First, identify the New York license class you actually hold
A standard winery license under ABC Law §76 authorizes a winery to manufacture wine and mead at the licensed premises. SLA's current Winery Quick Reference explains that a standard winery has no New York ingredient requirement and no production-volume cap.
A farm winery license under ABC Law §76-a carries additional privileges but also stricter production conditions. It is capped at 250,000 finished gallons of wine, cider, and mead annually, and SLA states that a farm winery must be located on a farm.
Licensing and registration sequence before commercial operations
- Register for New York sales tax. The Tax Department requires alcoholic-beverage producers to have a sales-tax Certificate of Authority even when production will be distributed only to wholesalers or retailers. See the current New York ABT licensing and registration sequence.
- Apply for the appropriate SLA manufacturer license. New York's Get a License workflow routes applicants to the appropriate application.
- Start the federal TTB wine-premises application. A bonded winery, bonded wine cellar, or taxpaid wine bottling house may not begin wine-premises operations until TTB grants approval. TTB recommends Permits Online, and there is no federal application fee.
- Register for New York Alcoholic Beverages Tax. After applying for the SLA license, file Form TP-215 and Form TP-229 with the Tax Department. The ABT registration is approved once the SLA license has been issued.
- Do not begin regulated production early. SLA's winery guidance says production begins after final state approval and the license certificate, not merely conditional approval. TTB likewise requires federal approval before bonded wine-premises operations begin.
Practical point: State and federal approvals are separate. A federal approval does not activate the New York license, and a New York license does not replace TTB qualification.
New York alcoholic beverages tax reporting: use MT-456, not legacy MT-40 guidance
If you produce, ferment, or manufacture wine in New York for sale, the Tax Department treats you as a distributor for ABT purposes. The current consolidated return is Form MT-456, Alcoholic Beverages Tax Return. Registered distributors can file through Alcoholic Beverages Tax Web File in Business Online Services or use the current paper MT-456 and instructions.
When is MT-456 due?
The default is monthly, due on or before the 20th day of the following month, even if no ABT is due. A registered distributor may be eligible to elect calendar-year filing if it is not also SLA-licensed as a wholesaler and its annual production does not exceed the applicable farm-license production threshold. For wine and cider, the Tax Department currently lists that threshold as 250,000 gallons. An approved annual return is due January 20 of the following year. See the Tax Department's current monthly-or-annual filing rules.
If you are already ABT-registered and qualify to change to annual filing, use Form MT-38. A new applicant who qualifies can elect annual filing on TP-215. Do not silently switch filing frequency without the Tax Department process.
What winery data feeds MT-456?
The return summarizes taxable alcoholic-beverage activity, supported by accurate production, purchase, sale, and disposition records. The Tax Department requires actual volume records even though the tax calculation rounds wine to whole gallons. For standard wine containing 24% ABV or less, the current New York ABT rate is $0.30 per gallon. See the official ABT rates and definitions.
Sales tax is a separate filing track
Alcoholic-beverage producers must be registered for New York sales tax. Sales of alcoholic beverages to consumers are taxable whether sold for on-premises or off-premises consumption. A resale sale to a distributor or retailer may be made without collecting sales tax when the buyer provides a properly completed Form ST-120, Resale Certificate. See the Tax Department's Alcoholic Beverage Producers in New York State bulletin.
Do not assume the ABT frequency tells you the sales-tax frequency. New York has quarterly, part-quarterly, and annual sales-tax filing statuses. Follow the status assigned to the business and the current sales and use tax filing requirements.
Federal TTB reporting runs in parallel with New York reporting
TTB Form 5120.17: Report of Wine Premises Operations
Under 27 CFR §24.300, a proprietor conducting bonded wine-premises operations files TTB Form 5120.17 monthly unless eligible for quarterly or annual reporting. It tracks production and inventory movements such as materials received, wine produced, transfers, bottling, taxable removals, and inventory changes. The report is due by the 15th day of the month after the reporting period. TTB recommends electronic filing through Pay.gov.
| 5120.17 frequency | Eligibility | Due date |
|---|---|---|
| Annual | Currently filing federal excise tax annually and wine to be accounted for is not expected to exceed 20,000 gallons for any one month. | By Jan. 15 following the report year. |
| Quarterly | Currently filing federal excise tax quarterly and wine to be accounted for is not expected to exceed 60,000 gallons for any one quarter. | By the 15th day of the month after quarter end. |
| Monthly | Required when annual or quarterly criteria are not met. | By the 15th day of the following month. |
The 20,000- and 60,000-gallon tests in 27 CFR §24.300(g) are accounting thresholds that include specified increases during the period, not simply an end-of-period tank reading. TTB's operational-report due-date page summarizes the current rules.
TTB Form 5000.24: federal excise tax return
Federal excise-tax filing frequency is liability-based. For 2026, TTB states that an eligible taxpayer may file annually if prior-year covered alcohol excise-tax liability was not more than $1,000 and current-year liability is reasonably expected not to exceed $1,000. The 2026 annual return is due Jan. 14, 2027. Eligible taxpayers at the $50,000 prior/current-year threshold may file quarterly. Taxpayers outside those reduced-frequency rules generally file semi-monthly, with special September periods. Use TTB's current tax-return calendar rather than hard-coding future dates.
Annual physical inventory
Bonded wine premises must take a complete physical inventory of wine and spirits at least annually under 27 CFR §24.313. Monthly and quarterly reporters use their federal tax year or an approved annual cycle. Quarterly reporters choosing a different cycle must begin it on the first day of a calendar quarter. Calendar-year annual 5120.17 filers take the inventory at year end.
Wine label approval: federal and New York rules split around 7% ABV
TTB's current federal rule is clear: wine containing 7% ABV or more falls within the Federal Alcohol Administration Act label-approval regime. Before bottling, the bottler generally needs a Certificate of Label Approval (COLA) or, for qualifying domestic wine sold only in the state of bottling, a Certificate of Exemption from Label Approval. See TTB's 7% or more wine-label guidance.
Wine below 7% ABV is not subject to federal FAA Act label preapproval, although other TTB and FDA labeling rules still apply. New York requires state brand-label approval for low-alcohol wine and for wine products/wine specialties. The SLA Brand Label Registration page provides the current application process.
Price posting and wholesale credit controls
Wine sold in New York is subject to SLA price posting in the licensed trade. The SLA maintains separate wholesale schedules for supplier-to-wholesaler prices and retail schedules for manufacturer/wholesaler-to-retailer prices. Wineries and farm wineries may file their schedules once a year and update them when prices change.
- Wholesale posting: due by the 25th of the month, two months before the month of sale.
- Retail posting: due by the 5th of the month, one month before the month of sale.
Use the current SLA Price Posting page and electronic module for the live schedule.
If a winery extends credit to a New York licensed retailer, SLA terms-of-sale rules also matter. Licensed manufacturers and wholesalers must report delinquent retailers, and they may not continue selling on credit to a retailer on the C.O.D. List. Use SLA's current Trade Practice Issues and credit-calendar resources rather than a static credit-date table.
Direct-to-consumer wine shipments inside New York
Under ABC Law §79-d, a New York winery or farm winery may ship no more than 36 cases of wine per year, with no more than 9 liters per case, directly to a New York resident who is at least 21 for personal use and not resale. The wine must be produced by the winery or farm winery making the shipment.
For those intrastate shipments, the winery must:
- Require the purchaser to represent that they are at least 21 and the wine is for personal use, not resale.
- Use the required conspicuous package language stating that the shipment contains alcoholic beverages, requires a 21-or-older signature, and is not for resale, or other wording specifically approved by SLA.
- Require the carrier to verify age with authorized photo identification, obtain an approved paper or electronic acknowledgment of receipt, and refuse delivery when the recipient appears under 21 and will not provide valid ID.
- Keep shipment records showing annual quantity, purchaser name/address, purchase date, carrier, quantity, and value for three years.
SLA's current Direct Alcohol Shipments page confirms these controls. This section covers shipments to New York residents. Shipping from a New York winery to another state requires a separate destination-state compliance analysis.
Record retention: build to the longest rule that applies
| Record family | Minimum stated period | Authority |
|---|---|---|
| New York manufacturer transaction books, records, and required invoices | 2 years | ABC Law §103(7) |
| New York winery DTC shipment records | 3 years | ABC Law §79-d |
| New York ABT producer records | At least 3 years | NY Tax: ABT producers |
| Federal wine records/reports under 27 CFR §24.300 | At least 3 years from the applicable record/last-entry date; TTB may require up to 3 additional years in a particular case | 27 CFR §24.300(d) |
Practical policy: For records serving more than one of these obligations, retaining them for at least three years covers the listed routine New York manufacturer, DTC, and ABT minimums. That practical baseline does not override a longer TTB hold, a sales-tax rule measured from a return date, or another record-specific requirement.
What New York manufacturer invoices need to capture
ABC Law §103(7) requires separate numbered invoices and specified seller/purchaser, license, quantity, brand, price, and terms information. The underlying books and records also need enough detail to show ingredients used, quantity manufactured, purchasers, quantities sold, and sales inside or outside New York.
Practical New York winery compliance checklist
- Confirm whether the operation is a standard winery or farm winery and apply the correct ingredient, premises, and production rules.
- Maintain an active New York sales-tax Certificate of Authority, SLA license, New York ABT distributor registration, and required TTB wine-premises approval.
- Use current MT-456 / ABT Web File, not an old MT-40 workflow.
- Calendar the correct state ABT filing frequency and keep it separate from the sales-tax calendar.
- Map cellar transactions and physical inventory into TTB Form 5120.17 at the correct monthly, quarterly, or annual frequency.
- Calendar TTB Form 5000.24 using the live federal tax-return schedule and the winery's actual liability tier.
- Complete and document the annual federal physical inventory.
- Obtain required federal/state label approvals before release, with extra confirmation for a product exactly 7.0% ABV because SLA pages conflict.
- Maintain SLA price postings for wholesale and direct-to-retailer trade sales, updating prices when needed.
- If extending retailer credit, monitor the SLA credit calendar and C.O.D. status.
- For New York DTC shipments, enforce annual quantity caps, age/identity controls, package labeling, carrier requirements, and three-year shipment records.
- Maintain audit-ready production, tax, invoice, and shipment records for the longest applicable retention period.
New York winery compliance FAQs
Does a New York winery still file Form MT-40?
The current consolidated New York Alcoholic Beverages Tax return is Form MT-456. Older MT-40 material remains online and is still cited by older guidance, but the Tax Department's current ABT Web File page and current instructions direct registered distributors to MT-456.
When is New York Form MT-456 due?
Monthly filing is the default, due by the 20th of the following month. Eligible distributors may elect annual filing, due Jan. 20 of the following calendar year. Eligibility depends on license/activity and production thresholds, so confirm status on the current Tax Department ABT page.
Can a New York farm winery use 25% out-of-state grapes?
Not as a general rule. Current ABC Law §76-a(5) says a farm winery's wine must be produced exclusively from New York-grown or New York-produced agricultural inputs unless the statutory crop-loss authorization process applies. The 75% threshold is the separate definition of New York State labelled wine.
How much wine can a New York winery ship directly to one New York resident?
Up to 36 cases per year, with no more than 9 liters per case, for a resident age 21 or older, for personal use and not resale. The wine must be produced by the winery/farm winery making the shipment.
How often is TTB Form 5120.17 due?
Monthly by default. A bonded wine premises may qualify for quarterly or annual filing based on federal excise-tax filing status and the regulatory wine-accounting thresholds. Each report is due by the 15th day of the month after the reporting period.
How long should a New York winery keep compliance records?
The periods vary. New York manufacturer books/records under ABC Law §103(7) are two years, while New York DTC and ABT producer records carry three-year minimums. Federal wine records under 27 CFR §24.300 generally have a three-year minimum, with TTB authority to require an additional period of up to three years in a particular case.
Does wine need New York brand-label registration?
For ordinary wine at 7% ABV or above, federal TTB label approval rules apply and SLA's Winery Quick Reference says a separate New York brand registration is not required. Low-alcohol wine below 7% requires New York brand-label approval. Because SLA pages conflict in their wording at exactly 7.0% ABV, confirm an exactly-7.0% product with the SLA Brand Label Unit before release.
How Solera can support the compliance workflow
The hard part is rarely a single form. It is keeping the source data consistent across production, inventory, tax, wholesale, and DTC workflows. Solera's compliance and reporting workflows can help winery teams centralize production and inventory records, prepare reporting data, retain supporting transaction detail, and manage filing reminders.
Use Solera as the system of record and preparation layer, then verify the return against the official instructions and submit through the responsible agency's current filing system. This guide does not claim that Solera directly submits MT-456, SLA filings, or TTB returns on a winery's behalf.
Official sources and references
All material claims above were checked against primary government sources on Aug. 5, 2026. Source pages are linked near the claims they support.
- New York ABC Law §76, Winery license, New York State Senate Open Legislation, accessed Aug. 5, 2026.
- New York ABC Law §76-a, Farm winery license, New York State Senate Open Legislation, current revision displayed from Aug. 30, 2024, accessed Aug. 5, 2026.
- New York ABC Law §3, Definitions, New York State Senate Open Legislation, accessed Aug. 5, 2026.
- New York ABC Law §79-d, Direct intrastate wine shipments, New York State Senate Open Legislation, current revision displayed from Nov. 22, 2024, accessed Aug. 5, 2026.
- New York ABC Law §103, Provisions governing manufacturers, New York State Senate Open Legislation, current revision displayed from Jan. 9, 2026, accessed Aug. 5, 2026.
- Winery Quick Reference, New York State Liquor Authority, accessed Aug. 5, 2026.
- What Can You Do as a Craft Beverage Manufacturer?, New York State Liquor Authority, accessed Aug. 5, 2026.
- Brand Label Registration, New York State Liquor Authority, accessed Aug. 5, 2026.
- Price Posting, New York State Liquor Authority, accessed Aug. 5, 2026.
- Direct Alcohol Shipments, New York State Liquor Authority, accessed Aug. 5, 2026.
- Trade Practice Issues, New York State Liquor Authority, accessed Aug. 5, 2026.
- Alcoholic beverages tax, New York State Department of Taxation and Finance, updated Dec. 12, 2025, accessed Aug. 5, 2026.
- Form MT-456, Alcoholic Beverages Tax Return, New York State Department of Taxation and Finance, updated Dec. 12, 2025, accessed Aug. 5, 2026.
- Instructions for Forms MT-456 and MT-456-ATT, New York State Department of Taxation and Finance, revised Feb. 2025, accessed Aug. 5, 2026.
- Alcoholic beverages tax: producers, New York State Department of Taxation and Finance, accessed Aug. 5, 2026.
- Alcoholic Beverage Producers in New York State, New York State Department of Taxation and Finance, accessed Aug. 5, 2026.
- Applying for a Permit and/or Registration, Alcohol and Tobacco Tax and Trade Bureau, updated Feb. 25, 2026, accessed Aug. 5, 2026.
- TTB Form 5120.17, Alcohol and Tobacco Tax and Trade Bureau, updated Oct. 28, 2025, accessed Aug. 5, 2026.
- Due Dates for Operational Reports, Alcohol and Tobacco Tax and Trade Bureau, updated Jan. 16, 2026, accessed Aug. 5, 2026.
- Due Dates for Tax Returns, Alcohol and Tobacco Tax and Trade Bureau, updated Apr. 16, 2026, accessed Aug. 5, 2026.
- Overview of Labeling Requirements for Domestic Wines, 7% or More, Alcohol and Tobacco Tax and Trade Bureau, accessed Aug. 5, 2026.
- 27 CFR §24.300, Records and reports, Electronic Code of Federal Regulations, current through Aug. 3, 2026, accessed Aug. 5, 2026.
- 27 CFR §24.313, Inventory record, Electronic Code of Federal Regulations, current through Aug. 3, 2026, accessed Aug. 5, 2026.
Change log and next review
- Version 1.0, Aug. 5, 2026: English guide created from current New York statutes, SLA guidance, Tax Department forms/instructions, TTB guidance, and current 27 CFR.
- Corrections incorporated: Current MT-456 replaces legacy MT-40 workflow; farm-winery production uses the controlling 100% New York-input rule in ABC Law §76-a(5), not the 75% New York State labelled wine definition.
- Watch item: SLA's exact-7.0%-ABV brand-registration wording is inconsistent across current agency pages.
- Recommended next verification: Feb. 5, 2027, or earlier if SLA, the Tax Department, TTB, or New York ABC Law changes forms, portal workflows, thresholds, rates, label rules, or direct-shipping requirements.