Department of Taxation and Finance

Instructions for Form CG-114-E Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales

CG-114-E-I

(9/26)

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General information

All packages of cigarettes sold to Indian nations or tribes or reservation cigarette sellers are required to have New York tax stamps affixed to them.

To ensure there is an adequate quantity of tax-exempt cigarettes available for Indian nations, tribes, or their members to use or consume, the Tax Law allows:

• the governing bodies of Indian nations or tribes to elect to participate in the Indian tax exemption coupon system, or
• wholesale dealers and agents to request prior approval from the Tax Department to sell tax-exempt cigarettes to Indian nations or tribes.

Wholesale dealers and agents licensed under Tax Law, Article 20 may sell stamped packs of cigarettes to Indian nations or tribes and reservation cigarette sellers without collecting the taxes if:

• the Indian nations or tribes and reservation cigarette sellers provide Indian tax exemption coupons to the wholesaler dealers or agents at the time of sale, or
• the wholesaler dealers or agents receive prior approval from the Tax Department; and
• the wholesale dealers or agents deliver the cigarettes to the purchaser’s qualified reservation.

Who may file Form CG-114-E

If you are a wholesale dealer or agent, you may file Form CG-114-E to claim an expedited refund of any cigarette and prepaid sales taxes you previously paid on stamped packages of cigarettes you later sold to Indian nations or tribes without collecting the taxes.

If any of the following applies, do not use Form CG-114-E, instead file Form CG-114, Claim for Redemption/Refund of Cigarette Tax Stamps and Prepaid Sales Tax:

• redemption of unused or damaged cigarette tax stamps,
• refunds of joint city and state stamps, and
• refunds of stamps affixed to packages of cigarettes that:
  • you returned to the manufacturer,
  • were unsellable or unfit for use and consumption,
  • you destroyed or sent to the Tax Department for destruction,
  • you sold outside the state, or
  • you sold to an exempt purchaser (other than to an Indian nation or tribe and reservation cigarette seller).

Claim for refund based on Indian tax exemption coupons or prior approval from the Tax Department

If you claim a refund based on acceptance of Indian tax exemption coupons, you must complete and submit the redemption portion (Part I) of the coupons along with Form CG-114-E to the Tax Department. You must include the following information when completing Part I of the coupon:

• the customer’s name,
• the date you received the coupon,
• the date you are submitting the coupon for a refund, and
• your business name.

For a refund based on sales made under prior approval system, see Part 2: Prior approval sales.

When to file

If you are an agent, you must file a claim for a refund of New York State cigarette tax within two years after affixing the stamps to packages of cigarettes.

If you are a wholesale dealer, you must file a claim for a refund of the face value of the stamps within two years after purchasing the stamped packages of cigarettes from a licensed stamping agent.

To claim a refund of New York State prepaid sales tax, you must file within three years from the time you purchased the stamps.

Keep a copy of your claim form and all supporting documents for three years.

Where to file

Mail your claim form along with any required coupons and attachments (if applicable) to:

Private delivery services: If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. 

Definitions

An Indian nation or tribe means one of the following New York State Indian nations or tribes:

• Cayuga Nation
• Oneida Nation 
• Onondaga Nation
• Unkechauge (Poospatuck) Nation
• Saint Regis Mohawk Tribe
• Seneca Nation of Indians
• Shinnecock Indian Nation
• Tonawanda Band of Seneca
• Tuscarora Nation

A reservation cigarette seller means a seller of cigarettes within the boundaries of a qualified reservation that is one of the following:

• an Indian nation or tribe,
• one or more members of an Indian nation or tribe, or
• an entity wholly owned by either or both of the above.

Qualified reservation means:

a.  lands held by an Indian nation or tribe that are located within the reservation of that nation or tribe in the state;

b.  lands within the state over which an Indian nation or tribe exercises governmental power and that are either

• held by the Indian nation or tribe subject to restrictions by the United States against alienation, or
• held in trust by the United States for the benefit of the Indian nation or tribe;

c.   lands held by the Shinnecock Indian Nation or the Unkechauge (Poospatuck) Nation within their respective reservations; or

d.  any land that falls within the above category a or b and which may be sold and replaced with other land in accordance with an Indian nation’s or tribe’s land claims settlement agreement with the State of New York is subject to restriction by the United States against alienation.

Specific instructions

Part 1: Indian tax-exempt cigarette and prepaid sales tax paid

The refund of cigarette tax or prepaid sales tax is based on the rates in effect at the time you paid for the stamps. When completing Parts 1, start with the date you purchased the stamps and make subsequent entries in Columns A through E, as applicable, based on the purchase date of the stamps you entered on each line in the first column. If you need more space, submit additional sheets providing the information in the same format as in each part. 

Column A: Cigarette tax stamp denomination

Column 1 of the Cigarette tax stamp denomination chart below provides the amount you may claim a refund for. These amounts are also provided in Column A of Form CG-114-E.

To identify the appropriate cigarette tax denomination based on the number of cigarettes in the pack, refer to Column 2 in the Cigarette tax stamp denomination chart below. None of the stamps you affix to such packages of cigarettes can bear joint New York State and New York City tax stamps. Therefore, you must bring or deliver your sales of Indian tax-exempt cigarette to the purchaser's qualified reservation.

Column B: Prepaid sales tax per pack

To complete Column B use the appropriate prepaid sales tax rate on Prepaid sales tax on cigarettes, or visit our website (see Need help?) (search: prepay).

Column C: Number of stamps

Enter the number of affixed stamps on packs of cigarettes you purchased. List separately according to the date of purchase and pack size.

Column D: Cigarette tax paid

Multiply the cigarette tax stamp denomination in Column A by the number of cigarette stamps in Column C, then enter the result in Column D.

Column E: Prepaid sales tax paid                                   

Multiply the prepaid sales tax per pack in Column B by the number of stamps in Column C, then enter the result in Column E.

 If you claimed the prepaid sales tax as a credit on your sales tax return, do not complete Column E.

Note: Stamping agents are not required to deduct the commissions they received.

Part 2: Prior approval sales

If you claim a refund based on the sales you made under the prior approval system, you must enter:

• the reporting confirmation number you received when you entered your sales of stamped tax-exempt cigarettes on the View/ Report Indian Tax-Exempt Cigarette Sales application, see Sales of cigarettes to Indian nations, tribes, or reservation cigarette sellers, or visit our website (see Need help?) (search: sellers); and
• the purchaser’s name for each reporting confirmation number. 

If you need more space, submit additional sheets providing the information in the same format as in each part.

Certification

Sign the required certification. Read the certification carefully before signing.

If you are a sole proprietor, you must sign the return and print your name, title, email address, telephone number, and date.

If you are filing this return for a corporation, partnership, or other type of entity, an officer, employee, or partner must sign the return on behalf of the business, and print their name, title, email address, telephone number, and date.

If you do not prepare the return yourself, sign, date, and provide the requested taxpayer information. The preparer must also print their name or the firm’s name, sign the return, and provide the requested preparer information. See Paid preparer’s responsibilities.

Paid preparer's responsibilities

Under the law, all paid preparers must sign and complete the paid preparer section of the form. Paid preparers may be subject to civil, criminal sanctions, or both if they fail to complete this section in full.

When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your social security number.

For more information, see Tax preparer and facilitator registration and continuing education, or visit our website (see Need help?) (search: registration).

Need help?

Visit our website at www.tax.ny.gov

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New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purposes for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number.