The Department of Taxation and Finance has issued a memorandum explaining its policy regarding the exemption from sales and use tax for wine furnished at certain wine tastings in New York State. Sales and Use Tax Exemption for Certain Wine Tastings, TSB-M-14(9)S (N.Y.S. Dep’t of Taxation & Fin., June 4, 2014). Section 80 of the Alcoholic Beverage Control Law allows licensed wineries, farm wineries, wholesalers, and importers to conduct wine tastings at their own licensed premises. Tax Law § 1115(a)(33) exempts from sales or use tax wine or wine products furnished by an official agent of a licensed winery at a wine tasting held in accordance with that provision. The memorandum explains the application of the use tax exemption on wine furnished at the tastings (or on the bottles, corks, caps, or labels used to package the wine), and the sales tax exemption on charges by wineries or farm wineries for wine tastings.