NY S02827

Allows out-of-state cider manufacturers to ship up to 36 cases (9 liters per case) annually directly to New York residents age 21+ for personal use, subject to reciprocal shipping privileges from their home state.

Requires out-of-state shippers to obtain a direct shipper's license from the New York State Liquor Authority for $125 annually and provide proof of current manufacturing license and federal basic permit.

Mandates age verification at delivery via valid photographic ID, conspicuous labeling of containers stating "CONTAINS HARD CIDER--SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY--NOT FOR RESALE," and recordkeeping of all shipments for three years.

Requires out-of-state shippers to obtain tax authority certificates, register as distributors, and pay all applicable state and local sales and excise taxes on shipments.

Allows in-state cider producers, farm cideries, farm wineries, and farm breweries to ship up to 36 cases (9 liters per case) annually directly to New York residents age 21+ with the same labeling, recordkeeping, and age verification requirements.