NY S08430

Authorizes out-of-state cider manufacturers to ship up to 36 cases (nine liters each) per year directly to New York residents age 21+ for personal use, provided the out-of-state cider producer's home state offers reciprocal shipping privileges to New York cider producers.

Requires out-of-state cider shippers to obtain a license from the New York State Liquor Authority for $125 annually and provide copies of their home state manufacturing license and federal basic permit.

Mandates that shipping containers be labeled "CONTAINS HARD CIDER--SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY--NOT FOR RESALE" and requires common carriers to verify recipient age via photographic identification.

Allows New York cider producers, farm cideries, farm wineries, and farm breweries to ship up to 36 cases (nine liters each) per year directly to in-state residents age 21+ under similar age verification and labeling requirements.

Requires out-of-state shippers to obtain sales tax authority, register as distributors, maintain shipping records for three years, and file all applicable state and local sales and excise taxes with New York's Department of Taxation and Finance.