Important changes regarding certain sales of cigarettes

*UPDATE REGARDING RECENT COURT ACTIONS: There have been two recent court actions related to the taxation of cigarettes on Indian reservations.

*The United States District Court for the Western District of New York issued an order late Tuesday, August 31st.

*Justice Green of the State Appellate Division, Fourth Department issued an order in Day Wholesale on Wednesday, September 1st.

Click here *for more information.

Changes related to sales of cigarettes on Indian reservations

Beginning September 1, 2010, all packs of cigarettes sold by wholesale dealers to Indian nations and tribes and reservation cigarette sellers must have New York cigarette tax stamps affixed to them. The Indian tax exemption coupon system or prior approval system will be used ensure that there is an adequate quantity of tax-exempt cigarettes available for the use or consumption of the nations and tribes and their members. For details, click on the links below:

  • TSB-M-10(6)M, Amendments to the Tax Law Related to Sales of Cigarettes on Indian Reservations Beginning September 1, 2010
  • Form CG-114-E, Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales - Currently unavailable
  • Form CG-114-E-I, Instructions for Form CG-114-E - Currently unavailable
  • View/report Indian tax-exempt cigarette sales

Cigarette stamping agents certifications

Beginning September 1, 2010, cigarette stamping agents must certify that they are in compliance with Tax Law and Regulations. The agents must provide the Tax Department and their suppliers with their certifications on an annual basis, and certify under penalty of perjury, that they will not sell cigarettes in violation of Tax Law Article 20 or in violation of any rule or regulation adopted pursuant to Article 20. For details, click on the links below:

  • TSB-M-10(5)M, Cigarette Stamping Agents Must Certify Compliance With Tax Law Article 20 Beginning September 1, 2010
  • Form CG-213, Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20 - Currently unavailable
  • Form CG-213-I, Instructions for Form CG-213 - Currently unavailable

PACT Act expands Jenkins Act reporting requirements

For details click here.

 

Updated: January 23, 2014