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Cigarette and tobacco products tax: Start a business

Change to the calculation of excise tax on little cigars

Effective August 1, 2024, the excise tax rate for little cigars is $0.2675 per little cigar.

Beginning with the August 2024 reporting period, due September 20, 2024, you must use Form MT-203, Distributor of Tobacco Products Tax Return, (with the revision date August 2024), to file your return and pay the tax due. For more information see Form MT-203-I, Instructions for Form MT-203.

Welcome!

Whether you're starting a new business, purchasing an existing one, or adding a new product or service, we’re here to help guide you through everything you’ll need to do business with New York State.

Step 1: Visit New York Business Express—New York's new comprehensive guide for all your business and professional needs. Quickly and easily find information related to licensing, regulation, incentives and support to start or grow your business.

Visit Business Express

Step 2: Are you a registered sales tax vendor? If not, you must register for sales tax purposes before any cigarette or tobacco product license can be approved. Sales tax registration is required even if your business will not actually collect or pay sales tax to the Tax Department.

Register for sales tax

Step 3: Once you're registered for sales tax, you’re ready to apply for the licenses and registrations you’ll need. Select the drop down for the type of business you will open.

Cigarettes

Tobacco products

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