Cigarette and tobacco products tax
The tobacco products definition of wholesale price has been revised to be the price for which the tobacco products are sold to a distributor, before the allowance of any discount, trade allowance, rebate or other reduction, and including the federal excise taxes paid by the manufacturer or other person. The invoice received by a distributor for its purchase of a tobacco product is presumptive evidence of the wholesale price of the tobacco product.
This definition applies to all tobacco products possessed in this state for sale on or after October 1, 2020. No floor tax is due on inventory acquired before October 1, 2020.
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Resources
- Cigarette and tobacco products tax forms and instructions (current year) or (prior years and periods)
- Cigarette and tobacco products tax TSB-Ms
- Cigarette and tobacco products publications and tax bulletins
- New York State Licensed and Registered Cigarette Tax Agents, Wholesale Dealers and Retail Dealers List
- New York State Department of Health A Guide for Retail Tobacco and Vapor Product Dealers and New York State's Youth Access Tobacco Control Laws (Public Health Law Article 13-F)
- New York State Department of Health Vending Machines and New York State's Youth Access Tobacco Control Laws (Public Health Law Article 13-F)
- New York State Department of Health Tobacco- and Vaping-Related Signage, Guidance and Materials
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