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Manifest Document Requirements for Transporters of Liquor

Tax Bulletin AB-555 (TB-AB-555)

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Issue Date: October 16, 2012


If you are transporting more than 90 liters of liquor within New York State, you must keep records of these beverages. This bulletin explains the records that you must have in your possession when transporting liquor.


You must have in your possession:

  • a completed New York State Form MT-132, Manifest Form for Liquors; or
  • a manifest in a different format (e.g., an invoice) approved by the New York State Tax Department.

The manifest document must be completed prior to transporting liquors in New York and must be consecutively numbered. In addition, it must contain the following information:

  • transporter’s name, address, federal EIN, and State Liquor Authority (SLA) license number;
  • vehicle description and vehicle identification number (VIN);
  • name, address, and SLA license number, where applicable, of the person from whom the liquor was received;
  • quantity of liquor received;
  • date, time, and place the liquor was received;
  • delivery recipient’s name, address, and where applicable, SLA license number;
  • place and approximate time of each delivery;
  • quantity of liquor delivered to each person; and
  • name, address, SLA license number, and tax registration number of the registered distributor importing the liquor (or causing it to be imported) into New York State.

If a vehicle is subject to multiple loadings, or if a transporter must make multiple deliveries, a transporter may:

  • complete a separate manifest for the liquors loaded or delivered at each location or site;
  • make separate entries for each loading or delivery on one manifest document;
  • attach multiple sections of the part of the manifest that contains the circumstances of each loading or delivery; or
  • attach invoices that contain all of the information required relating to the circumstances of each loading or delivery.

For either of the above options, each section or invoice must contain the number of the manifest document to which it is attached.

After the liquor is loaded, if there are any changes to the particulars contained on the manifest, and the transporter knows of the changes, the transporter must immediately amend the manifest to reflect the changes.

Lack of a manifest document gives rise to a presumption the liquor is being imported into New York State for sale or use by a person who is not a registered distributor. However, the presumption may be rebutted if you can show evidence to the contrary. See Tax Bulletin Do I have to Register as a Distributor of Alcoholic Beverages? (TB-AB-180).

Additionally, if the manifest document does not include the place of delivery or name of a registered distributor, it will be presumed the liquor is imported for sale or use within the state by a person who is not a registered distributor.

How long must I keep these records?

You must keep the manifest document and any records to verify the entries for a minimum of three years from the end of the month when the liquor was delivered. You must make the records available to the Tax Department upon request. The Tax Department may require you to keep records for a longer period of time, such as when the records are the subject of an audit, court case, or other proceeding.


If you don’t follow the alcoholic beverages tax laws, you may be subject to civil or criminal penalties. See Tax Bulletins Penalty Information for Registered Distributors of Alcoholic Beverages (TB-AB-695) and Penalty Information for Individuals Who Are Not Registered Distributors of Alcoholic Beverages (TB-AB-690).

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.