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Cigarette and tobacco products tax

Filing and license and registration renewal requirements

Any person who possesses cigarettes or other tobacco products in New York State for sale is required to be licensed by the Tax Department and may be required to file periodic returns or reports. This section identifies the returns and reports that are required and provides information on renewing licenses and registrations.

Cigarettes

Return information

As a cigarette retail dealer, you are not required to file excise tax returns or inventory reports. However, you must file periodic sales tax returns and remit sales tax. For more information, see Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275).

Registration renewal requirements

Registration renewal application
Each year, the Tax Department will send you Form DTF-719-MN, Renewal Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products, to renew your registration. If you don’t receive Form DTF-719-MN you are still responsible for contacting the Tax Department to obtain one (available on the Tax Department website from September to December each year).

Renewal application due date and fees
You must file your registration renewal application on or before September 20th to renew your registration for the following calendar year. The registration renewal fees are:

  • $300 for each retail location
  • $100 for each vending machine

Return information

Cigarette wholesale dealers must file Form CG-89, Wholesale Dealer of Cigarettes Information Return. You are required to report sales information for cigarettes, tobacco products, and non-cigarette items

Return due date
You must file the return quarterly. It is due on or before the 20th day of the month following the end of the previous quarter.

License renewal requirements

You are generally not required to renew your wholesale cigarettes dealer’s license. However, the Tax Department may periodically require all wholesale dealers to surrender their licenses and apply for a new license. This cannot occur more often than once every three years.

Return information

As an agent, you are required to file inventory reports with the Tax Department. Nonresident agents are required to file Form CG-5, Nonresident Agent Cigarette Tax Report, and resident agents must file Form CG-6, Resident Agent Cigarette Tax Report. You must report the number of stamped and unstamped cigarettes sold and the number of tax stamps used and those remaining in inventory.

Agents are also required to pay prepaid sales tax on any cigarettes they possess in the state and to pass the prepaid sales tax on to the purchaser. For more information, see Form ST-133, Certificate of Prepayment of Sales Tax on Cigarettes.

On September 1st each year, the amounts of prepaid sales tax on cigarettes are subject to change. We will notify you of any changes in these amounts.

Return due date
You must file your inventory report monthly. It is due on or before the 15th day of the following month.

Agent certification requirements

Each April, every manufacturer whose cigarettes or roll-your-own tobacco you sell for consumption in New York State must provide you with Form CG-30, Certification of Tobacco Master Settlement Agreement Status, to certify that it is in compliance with that agreement. For more information, see Form CG-30-I.

On or before September 1st of each year, you must provide Form  CG-213, Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20, to any manufacturer or other person whose cigarettes you purchase for resale in New York State to certify that you will not resell the cigarettes in violation of the Tax Law. You must also provide Form CG-213 to the Tax Department. For instructions, see Form CG-213-I.

Registration renewal requirements

Similar to wholesale dealers, agents are generally not required to renew their license. However, the Tax Department may periodically require all agents to surrender their licenses and apply for a new license. This cannot occur more often than once every three years.

Tobacco Products

Return information

As a distributor of tobacco products, you are required to file Form MT-203-MN, Distributor of Tobacco Products Tax Return, to report your sales and remit any tax due. You are required to file a return even if you have no sales during the period. For information on filing the return, see Form MT-203-I, Instructions for Form MT-203.

Return due date
Form MT-203-MN must be filed monthly. It is due on or before the 20th day of the following month.

Renewal requirements

You are generally not required to renew your appointment as a distributor of tobacco products. However, the Tax Department may periodically require all distributors of tobacco products to re-apply for appointment. This cannot occur more often than once every three years.

Return information

As a retail dealer of tobacco products, you are not required to file excise tax returns or inventory reports. However, you are liable for the tobacco products tax on all tobacco products in your possession at any time, unless the tax has already been paid or assumed by a tobacco products distributor.

You are required to file periodic sales tax returns and remit sales tax. For more information, see Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275).

Registration renewal requirements

Registration renewal application
 Each year, the Tax Department will send you Form DTF-719-MN, Renewal Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products, to renew your registration (this form is not available online). However, if you don’t receive a renewal application you are still responsible for contacting the Tax Department to obtain a renewal application and renewing the registration for each location or vending machine from which you will sell cigarettes or tobacco products in the following calendar year.

Renewal application due date and fees
You must file your registration renewal application on or before September 20th to renew your registration for the following calendar year. The registration renewal fees are:

  • $300 for each retail location
  • $100 for each vending machine

Return information

As a wholesale dealer of tobacco products, you are required to file Form MT-203-W, Wholesale Dealer of Tobacco Products Informational Return, unless you are:

     •  licensed only to operate vending machines, or
     •  appointed or required to be appointed as a distributor of tobacco products by the Tax Department
        (see Form MT-203-W-I, Instructions for Form MT-203-W, for more information on this requirement).

Return due date
The return is due quarterly. You must file it on or before the 20th day of the month following the end of the previous quarter.

License renewal requirements

You are generally not required to renew your tobacco products wholesale dealer’s license. However, the Tax Department may periodically require all wholesale dealers to surrender their licenses and apply for a new license. This cannot occur more often than once every three years.

Resources

Oneida Nation Settlement Agreement

  • Information on the Oneida Nation Settlement Agreement

TSB-M-14(1)M, (4)S  

  • Federal Court Ratifies Settlement Agreement by the Oneida Nation, the State of New York, the County of Madison and the County of Oneida 

View/Report Indian Tax-Exempt Cigarette Sales

  • Indian tax exemption coupons/prior approval system
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