A New York retailer generally buys alcohol inventory from a manufacturer or wholesaler holding the New York authority needed to make that sale. A supplier’s federal permit, another state’s license, familiar brand name, or willingness to deliver is not enough. Check the seller’s authority, the buyer’s own product privileges, and the records that will accompany the transaction before placing the order. [1]
There are specific alternative purchasing routes. Since March 5, 2026, qualifying on-premises businesses may make limited wine and liquor purchases from off-premises retailers. Private collections, authorized auctions, and business liquidations have separate rules. None creates a general right to stock a bar or store through any convenient retail purchase. [2] [3] [4]
In this article Authorized suppliers · Manufacturers · Retail purchases · Other sources · Invoices · Payment
How do you confirm that a supplier is authorized?
ABC Law § 102(3-b) prohibits a retail licensee from purchasing, agreeing to purchase, or receiving alcohol from a person lacking the necessary New York authorization to sell that alcohol to the retailer, subject to specified exceptions. Verification belongs before the agreement, not merely before payment. The seller’s license must cover the transaction when the agreement and sale occur. [1]
Use the SLA’s Public Query page, which directs users to LAMP and the state’s active-license data. Compare the legal entity, licensed premises, license class, and status with the proposed invoice. A pending application is different from an active license or applicable issued permit. Resolve a mismatch between the supplier’s trading name and legal entity before approving the account. [5]
Also distinguish the seller from its representative. A salesperson, online ordering platform, broker, or delivery service may facilitate an order without being the licensed seller. Identify which licensed business accepts the sale, supplies the stock, and issues the invoice. The SLA’s solicitor guidance also recognizes permit requirements and specific exemptions for representatives of micro and farm manufacturers; a blanket assumption that every salesperson follows the same permit rule is inaccurate. [1] [6]
Maintain an approved-supplier file with the license information, contact details, permitted product categories, purchasing account, and payment instructions. Recheck a supplier after a change in ownership, legal name, location, or operating status. Treat this as an operating control rather than relying indefinitely on the first invoice received.
Can you buy directly from a brewery, winery, or distillery?
Yes, when the manufacturer’s license authorizes sales of the particular product to your business. Buying directly from an authorized manufacturer is different from buying through a producer’s consumer shipping program.
| Manufacturer example | Relevant sales authority | What the buyer should establish |
|---|---|---|
| New York brewer | ABC Law § 51(2) authorizes sales of the brewer’s beer to duly licensed retailers and other specified buyers. | The beer and transaction fall within the seller’s authority and the buyer’s license. |
| New York winery | Section 76(2)(d) authorizes specified wine and mead sales to licensed retailers in the prescribed containers. | The winery can lawfully sell the particular product; its tasting-room assortment alone does not establish that authority. |
| New York distiller | Section 61 provides sales privileges that differ by distiller classification. | Confirm the class, product, and applicable restrictions rather than assume every distiller may wholesale every spirit. |
These are examples, not a complete list of manufacturing license classes. Farm and other specialized licenses have their own privileges. The governing point is that both sides must be authorized for the sale actually proposed. The manufacturer’s ability to sell a beverage to a visitor at its tasting room does not necessarily establish authority to supply that beverage for another business’s resale. [7] [8] [9]
A restaurant should also screen the product against its own license. Similar packaging or alcohol strength does not make a spirit-based canned cocktail interchangeable with beer or wine. Purchasing staff need the actual product classification and license privileges, not just the description used on a distributor’s website.
When may a restaurant or bar buy from a liquor or wine store?
ABC Law §§ 105(2) and 106(2-b) create the limited retail-to-retail wine and liquor privilege. SLA Advisory 2026-3 and the accompanying FAQ explain its implementation. The law took effect March 5, 2026. Older guidance stating that retailers can never buy inventory from another retailer must be read with this later exception. [2] [3] [4] [10]
The seller is an off-premises wine or liquor retailer licensed under § 79 or § 63. The purchaser is an on-premises licensee, buying for service at its licensed establishment. The purchase must remain within the beverages the establishment may lawfully serve. This is not authority for a package store to buy ordinary replacement inventory from another package store, or for a bar to buy stock from another bar. The exception concerns wine and liquor, not beer. A beer store’s separate wholesale authority, if any, must be evaluated on its own terms. [4]
How does the six-bottle limit work?
The statutory limit is six bottles of wine or liquor in the aggregate per week. Wine and liquor count together. Four bottles of wine plus two bottles of spirits reach six; the rule does not allow six of each. Purchasing from a second store does not restart the buyer’s allowance. [2] [3]
The SLA interprets a bottle as an original sealed package received from the manufacturer or wholesaler. Its FAQ expressly treats an original sealed multipack of wine- or liquor-based ready-to-drink cocktails, such as a four-pack or 12-pack, as one bottle. That interpretation concerns the original sealed package; it is not permission for a store to bundle unrelated bottles into a new package to evade the limit. [4] [10]
The advisory uses a calendar-year compliance period. The FAQ explains that the SLA may examine that year’s receipts and records to assess purchasing activity over time, while continuing to describe the limit as six per calendar week. Keep weekly totals and the full year’s supporting receipts. Do not treat the annual review period as permission to disregard the weekly statutory limit. [10]
What must the receipt and purchasing process show?
Section 105(2)(b) requires both businesses to retain a receipt showing the retailer’s name, purchase date, description of the alcoholic beverages, and price paid, and to make it available to the SLA. Identify the licensed purchasing business in the transaction records so the receipt can be connected to that establishment’s inventory and other required records. [2]
Tell the store that the purchase is for the licensed on-premises business. Keep it separate from personal shopping and purchases for another licensee. The store must document its own transactions, but the SLA does not require it to track the buyer’s purchases from other stores. The restaurant therefore needs its own central record of purchases made by all its managers. [4] [10]
Delivery by the store is permitted when the transaction otherwise complies. The purchased alcohol is for service at the licensed establishment; this exception does not authorize sealed bottles for customers to take home. Keep this inventory separate in the records from stock used for other privileges, including off-premises drinks-to-go sales. [3] [4]
Can you use an out-of-state store or a consumer wine shipment?
An out-of-state seller’s home-state license does not satisfy New York’s requirement for an authorized inventory supplier. Buying online, paying New York sales tax, or arranging a licensed carrier does not independently establish a lawful resale purchase. Identify the specific New York authority for the transaction rather than treating delivery availability as legal authorization. [1]
For example, ABC Law § 79-c permits qualifying out-of-state winery shipments to New York residents for personal use and not for resale. A restaurant owner cannot use that consumer privilege to replenish the restaurant’s wine list. A supplier that also conducts lawful wholesale business must process the inventory purchase through the appropriate authorized channel. [11]
The same distinction matters when an owner brings bottles back from travel. Personal possession and lawful introduction into a licensed business’s resale inventory are different questions. Maintain a documented authorized source for the business purchase; do not simply enter personally acquired bottles into stock and label the contribution an owner investment.
What about private collections, auctions, and business purchases?
Genuine private collections and permitted auctions
ABC Law § 99-g provides a separate route for legally owned privately held wines and liquors. It requires each bottle acquired from a private collection to carry the prescribed permanently affixed disclosure label. It also governs permitted auctions and expressly allows appropriately licensed wine or liquor buyers to purchase at such auctions and resell within their own license privileges. [12]
Document the seller, lawful ownership, bottles, prices, provenance, and required labeling. An ordinary online resale listing is not proof that every condition has been met. Nor should inventory from an operating or closing licensed bar be casually relabeled a private collection to bypass the rules governing that business’s stock. Auction authority, transportation, and tax treatment must fit the actual transaction.
Inventory included in buying a business
An asset-purchase agreement alone does not authorize the transfer of the seller’s alcohol. Section 99-b(1)(f) provides the liquidator-permit route for a business being sold or liquidated, including specified former licensees. A seller on the statutory delinquent list is ineligible for that permit. [13]
SLA guidance requires the permit before the stock is sold. It covers one transaction involving the entire stock in closed containers, with a signed, dated inventory identifying type, brand, size, and quantity. Coordinate that approval with the buyer’s operating authority and closing documents. “Alcohol included in the purchase price” is not a substitute for the permit and inventory record. [6]
Moving bottles between locations
Common ownership does not by itself create a wholesale license or erase the identity of separately licensed premises. Before moving stock between businesses or using another location as an overflow warehouse, identify the applicable authority and documentation. The six-bottle exception concerns qualifying off-premises sellers; it does not create a general bar-to-bar transfer privilege. [1] [4]
What information belongs on the invoice?
ABC Law § 104(10) requires a wholesaler to issue a numbered duplicate invoice identifying the seller and purchaser, products, quantities, prices, and complete terms of sale. The statute treats unstated terms as a service under the tied-house provisions. A supplier’s promise that it will “adjust the account later” should not replace an accurate invoice and lawful documented adjustment. [14]
The alcoholic-beverages-tax rules add detailed invoice requirements for covered sales. These business inventory transactions are purchases for resale, even when a retail store is the authorized seller. The consumer exceptions in the tax invoice rule should not be confused with permission to omit documentation for a restaurant’s resale inventory. [15]
Check the following against the actual delivery:
| Invoice element | What to verify |
|---|---|
| Transaction identifier and dates | Invoice number, sale date, and delivery information, including a different delivery date where required. |
| Seller | Legal name, licensed address, SLA number, applicable distributor tax registration, and a different dispatch location where relevant. |
| Purchaser | Correct licensed business, address, and SLA number; delivery address where different and lawfully authorized. |
| Products and quantities | Brand, product description, container size, quantity, and required volume information; distinguish cases from individual bottles. |
| Price and terms | Unit and total prices, applicable discounts, credits, payment terms, and lawful charges. |
| Alcoholic-beverages-tax treatment | Required certification or statement that the applicable tax was paid or assumed, will be remitted, or is exempt with the required basis. |
The tax regulation and Tax Department’s sales-and-distribution guidance supply the detailed requirements. Keep both the special retail-purchase receipt, when applicable, and the other invoice information needed for the transaction. A receipt can contain the required information; its label matters less than its complete, accurate contents. [15] [16]
Missing invoices can have consequences beyond an SLA books-and-records charge. For covered liquor transactions, 20 NYCRR § 65.1 creates tax presumptions when the prescribed invoice is missing and makes a purchaser buying without that invoice jointly and severally liable for the applicable alcoholic-beverages taxes. Obtain a corrected invoice promptly rather than rely on a bank statement or an informal explanation. [15]
How should deliveries, shortages, and returns be handled?
Section 104(6) generally requires a wholesaler’s deliveries to be made at the purchaser’s licensed premises using the specified authorized transportation arrangements. Do not redirect an ordinary wholesale delivery to an owner’s home or an unapproved storage space because receiving staff are unavailable. A lawful warehouse arrangement needs its own supporting authority. [14]
Before signing, compare the delivered products and quantities with the order and invoice. Record shortages, substitutions, damage, and refused items accurately. Keep the receiving record with the invoice, then reconcile the supplier’s correction or credit memo with the actual adjustment. Do not sign for a full case when only part arrived and assume the discrepancy will be remembered later.
Arrange returns through the supplier’s lawful process. Keep the reason, quantities, authorization, pickup record, and credit together. A shortage correction is different from an undisclosed rebate. Avoid unilateral deductions that leave the supplier reporting an unpaid balance while the business believes its account is settled.
How do posted prices and supplier credits affect purchasing?
Ordinary wine and liquor sales by manufacturers and wholesalers to retailers are subject to the price schedules and exceptions in ABC Law § 101-b. The SLA’s public price-posting system distinguishes the wholesale schedule from the retail schedule, meaning the supplier’s prices to licensed retailers, not the prices charged to consumers. Compare the relevant product, package, month, and lawful discount. [17] [18]
Price posting is not a prohibition on every discount, but an unrecorded preferential allowance or side credit is not made lawful because a salesperson offers it. Section 101-b regulates discrimination and inducements and prohibits requiring retailers to buy other brands to obtain a particular brand. Keep permitted terms visible in the transaction documents. [17]
Current § 104(12) also prohibits wholesalers from assessing attorney fees and costs and breakage fees against New York retailers. Split-case and other fees must comply with applicable SLA rules. Review an unexplained charge rather than assume any fee printed on an invoice is authorized. [14]
What does a supplier-credit court case illustrate?
In Eber Bros. Wine & Liquor Corp. v Rare Spirits, Inc., 21 Misc. 3d 201 (Sup. Ct., Monroe County Aug. 1, 2008), a dispute over imported wine involved a claimed account “bank” of discounts and credits and questions about unlawful pricing. The court denied competing summary-judgment requests and required further factual development; it also granted discovery of relevant records. [19]
The decision did not establish that an alleged pricing violation automatically cancels a retailer’s debt. It illustrates why purchase orders, invoices, price schedules, credits, and payment records need to tell a coherent story. Preserve the actual agreement and adjustments rather than depend on a disputed oral understanding.
What payment terms may the business use?
Wine and liquor purchases governed by ABC Law § 101-aa use the payment methods and credit terms specified there. Cash includes qualifying checks and electronic funds transfers; an ordinary credit card is not included. A supplier may offer authorized credit but is not required to do so. The general wine and liquor credit period runs 30 days from delivery, subject to the applicable final-payment calendar. [20] [21]
Beer purchases have a separate business-payment-card provision. Section 101-aaa permits qualifying business payment cards for transactions governed by that section, with card, invoice, and pricing conditions. Supplier acceptance is optional. Certain cider, mead, and wine-product sales instead fall under § 101-aa depending on the seller’s license. The SLA’s general webpage statement that cash does not include credit cards should not be read as eliminating the specific statutory card provision. [22]
For credit purchases, use the applicable SLA calendar rather than a negotiated “net 30” term for every beverage. A delinquency can restrict purchases from other suppliers, and another wholesaler’s willingness to extend credit does not eliminate the restriction. The companion C.O.D. guide explains notice, disputes, removal, and payment restrictions while listed. [21]
Temporary retail permit holders must also follow their permit conditions. The current ST form requires currency or check, with a specified credit exception for permit holders also operating under another retail license who have not been reported delinquent. Do not assume ordinary permanent-license purchasing terms automatically apply during temporary operation. [23]
How long should purchasing records remain available?
Keep invoices, special receipts, delivery records, credits, and payment support together and retrievable at the licensed premises as required by ABC Law §§ 105(15) and 106(12). The Tax Department requires seller and purchaser copies of covered alcoholic-beverages-tax invoices for three years. Federal alcohol-dealer receipt records likewise have a minimum three-year retention period, subject to a possible extension. [2] [3] [16] [24]
Other tax, proceeding, or preservation requirements can require longer retention. The wholesaler’s two-year rule in § 104(10) is not permission for a retailer to destroy every purchase record after two years. Preserve usable source documents when changing accountants or purchasing software. The companion records guide explains the different retention periods.
What purchasing procedure should the owner adopt?
- Approve the supplier and product before ordering, using the correct licensed entity and premises.
- Identify the legal purchasing route: ordinary wholesale supply, authorized manufacturer sale, limited retail purchase, or another specific exception.
- Assign one person to consolidate retail-exception purchases made by different managers.
- Require complete invoices and receipts, and verify deliveries before signing.
- Match adjustments to written credits and reconcile disputed balances before payment deadlines.
- Preserve the purchasing record through the applicable retention period and any required hold.
Rodriguez Law can assist with supplier arrangements, inventory transfers, and retail compliance questions so that the purchase, delivery, payment, and records support the business’s licensed operation.
Sources and official resources
Sources checked October 12, 2026. Follow the links for the governing text and current agency materials.
[5] SLA, Public Query: current LAMP and state active-license data access.
[18] SLA, Price Posting: wholesale versus retail schedules and access to public supplier prices.
