Research Tobacco Product Informational Report
Every accredited college, university, or hospital that received research tobacco products must file an annual report with the Tax Department of the total research tobacco product received for research purposes during a calendar year.
Research tobacco product means a tobacco product or cigarette that is labeled as a research tobacco product and manufactured for use in research for health, scientific, or similar experimental purposes.
New York State allows an exemption from cigarette and tobacco products tax for research tobacco product.
To qualify for this exemption, the tobacco product or cigarette must be used exclusively for research purposes by an accredited college, university, or hospital, or by a researcher affiliated with an accredited college, university, or hospital, and may not be offered for sale or sold to consumers for any purpose.
Filing the report
Form MT-203-R, Research Tobacco Product Informational Report, is due on or before January 31 of the calendar year following the calendar year for which this report is filed.
Penalty
There is a penalty of up to $1,000 for willful failure to timely file or willful failure to provide any material information required to be included on the report.
Resources
- Form MT-203-R, Research Tobacco Product Informational Report
- TSB-M-20(1)M, Summary of Alcoholic Beverages Tax, Cigarette and Tobacco Products Tax, and Sales and Use Tax Changes Enacted in the 2020-2021 Budget Bill
