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Cigarette and tobacco products tax: Start a business

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.


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.


Tobacco products