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Cigarette and tobacco products tax: Filing requirements and license and registration renewal

Increase in New York State excise tax on cigarettes and little cigars

Effective September 1, 2023, the New York State excise tax on cigarettes will increase by $1.00 per pack of 20 cigarettes. Retail dealers, wholesale dealers, and cigarette stamping agents must file a cigarette floor tax return by November 20, 2023. 

Also, effective September 1, 2023, the New York State excise tax on little cigars will increase by $1.00 per pack of 20 little cigars.

We will post additional guidance on our website that explains the cigarette floor tax return requirements. Subscribe to Cigarette, tobacco and vapor products taxes to receive email updates.

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

Tobacco products

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