Department of Taxation and Finance

Instructions for Form MT-203-W Wholesale Dealer of Tobacco Products Informational Return and Accompanying Schedules (Form MT-203-W-A and Form MT-203-W-T)

MT-203-W-I

(9/26)

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General information

Who must file

Every wholesale dealer must file Form MT-203-W, Wholesale Dealer of Tobacco Products Informational Return, unless the wholesale dealer is:

• licensed only to operate vending machines, or
• appointed or required to be appointed as a distributor of tobacco products by the Tax Department.

When a wholesale dealer must be appointed as a distributor

A wholesale dealer is required to be appointed as a distributor of tobacco products if the dealer:

• imports or causes to be imported more than 50 cigars (including little cigars), more than 1 pound of tobacco, or more than 15 units of alternative nicotine products for resale in New York State; or
• manufactures any tobacco products in New York State. 

In these circumstances,  the dealer should not file Form MT-203-W. Instead, the dealer must apply for appointment as a distributor and file Form MT-203, Distributor of Tobacco Products Tax Return.

When a wholesale dealer is not required to be appointed as a distributor

A wholesale dealer is not required to be appointed as a distributor if the dealer:

• purchases tobacco products on which the tax has already been paid to a person appointed by the Tax Department as a distributor of tobacco products; or 
• imports or causes to be imported no more than 50 cigars (including little cigars), no more than 1 pound of tobacco, or no more than 15 units of alternative nicotine products for resale in New York State; or manufactures any tobacco products in New York State.

Note: If you do not file required returns or if you file returns that are not properly completed, New York State may cancel or suspend your wholesale dealer of tobacco products license.

When to file

You must file Form MT-203-W on or before the 20th day of the month following the end of the previous quarter. If your filing date falls on a Saturday, Sunday, or legal holiday, then you must file your return on or before the next business day. See Non business days - legal holidays.

Separate warehouse facilities

As a wholesale dealer, you must maintain a secure separate warehousing facility (such as a warehouse, storehouse, or other commercial building) for the purpose of receiving and distributing tobacco products in order to conduct your wholesale dealer business. The warehousing facility must be separate and distinct from any other facility, and it must not be an enclosure within a larger facility or a means of transportation (for example, a truck or van). A secure warehousing facility must hold its contents safe without fear that the contents are easily susceptible to theft.

Definitions

For purposes of this return, a wholesale dealer of tobacco products means any person who:

• sells tobacco products to retail dealers or other persons for purposes of resale, or
• sells tobacco products to an Indian nation or tribe.

A distributor of tobacco products means any person who:

• imports or causes to be imported into New York State any tobacco products in excess of 50 cigars (including little cigars), 1 pound of tobacco, or 15 units of alternative nicotine products for sale; or
• manufactures any tobacco products in New York State; and
• is authorized by the Commissioner of Taxation and Finance to make returns and pay the tax on tobacco products sold, shipped, or delivered by the distributor to any person in New York State.

Tobacco products means any cigar, including a little cigar, tobacco, or alternative nicotine products, other than cigarettes, intended for consumption by smoking, chewing, or as snuff.

Cigar means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette). Cigar also includes, except where expressly excluded, any little cigar.

Little cigar means any roll for smoking made wholly or in part of tobacco if the product is wrapped in any substance containing tobacco, other than natural leaf tobacco wrapper, and weighing not more than four pounds per thousand or with a cellulose acetate or other integrated filter.

Alternative nicotine products are any noncombustible products, other than vapor products, which contain nicotine, but not tobacco, and are intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. Alternative nicotine products do not include any product regulated as a drug or device by the U.S. Food and Drug Administration (FDA) under 21 U.S.C. § 351 and the sections that follow. For example, certain smoking cessation drugs and devices regulated by the FDA are not considered alternative nicotine products. 

Unit, as it relates to alternative nicotine products, means any canister, pack, box, carton, or container of any kind or, if there is no other container, any wrapping, in which an alternative nicotine product is offered for sale, sold, or otherwise distributed to consumers.

Snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked. Snuff includes both moist and dry snuff, but does not include compressed powder tobacco lozenges or chewing tobacco such as plug or twist tobacco. 

Sale means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor.

Sale at retail means a sale to a consumer or to any other person for any purpose other than resale.

General instructions

Identifying information

Return period: Enter the quarterly period end date covered by this return.

Wholesale dealer information: Enter your employer identification number (EIN), legal name, trade name, complete address, and your business telephone number.

Check boxes

No business this quarter: Mark an X in the box if you did not purchase, transfer, or sell tobacco products that affect your inventory in New York State during the reporting period.

Cancel license: Mark an X in the box if you are filing a final return and requesting that your license be canceled. Complete this return for your operations during the quarter and send it to the address indicated in Mailing address.

Amended return: Mark an X in the box if you are amending a previous return. The amended return should indicate the correct figures for that quarter, not the difference between the quantity previously reported and the new figures. Attach a full explanation of the changes to Form MT-203-W.

Line instructions

Note: Complete Forms MT-203-W-A , Acquisitions of Tobacco Products, and MT-203-W-T , Transfers and Wholesale Sales of Tobacco Products, before completing Form MT-203-W.

Report quantity by number of individual cigars, pounds of tobacco, units of alternative nicotine products, number of individual containers of snuff less than one ounce, ounces of snuff in containers of one ounce or more, and number of individual little cigars.

Line 1: Enter the number of individual cigars, pounds of tobacco, units of alternative nicotine products, number of individual containers of snuff that contain less than one ounce, ounces of snuff in containers of one once or more, or number of little cigars on hand at the beginning of the quarter. The beginning inventory should be the same as the previous quarter’s physical inventory.

Line 6: Enter the total quantity of tobacco products sold to Indian nations or tribes.

Line 7: Enter the total of your other dispositions including, but not limited to, cigars, snuff, little cigars, alternative nicotine products, and other tobacco products that were destroyed, stolen or not suitable for sale.

Line 10: Enter the number of individual cigars, pounds of tobacco, units of alternative nicotine products, number of individual containers of snuff that contain less than one ounce, ounces of snuff in containers of one ounce or more, and number of little cigars.

The counts are based on the inventory on hand as determined by taking a physical inventory. Use the quantity on line 10 as your beginning inventory for the next quarter.

Line 11: If the quantities on lines 9 and 10 are not the same, enter the difference and attach an explanation describing why the quantities on lines 9 and 10 do not match.

Third-party designee

If you want to authorize another individual (third-party designee) to discuss this tax return with the New York State Tax Department, mark an X in the Yes box in the third-party designee area of your return. Also print the designee’s name, phone number, email address, and any five-digit number the designee chooses as their personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss the return with the Tax Department, print the preparer’s name in the space for the designee’s name and enter the preparer’s phone number in the space for the designee’s phone number. You do not have to provide the other information requested. If you do not want to authorize another person, mark an X in the No box.

If you mark the Yes box, you are authorizing the Tax Department to discuss with the designee any questions related to this return. You are also authorizing the designee to give and receive confidential taxpayer information relating to:

• this return, including missing information,
• any notices or bills arising from this filing that you share with the designee (they will not be sent to the designee),
• any payments and collection activity arising from this filing, and
• the status of your return or refund.

This authorization will not expire but will only cover matters relating to this return. If you decide to revoke this designee’s authority at any time, call us (see Need help?).

You are not authorizing the designee to receive your refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want someone to represent you or perform services for you beyond the scope of the third-party designee, you must designate the person using a power of attorney (for example, Form POA-1, Power of Attorney).

Certification

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,
• date,
• telephone number, and
• email address.

If you are a sole proprietor, you must sign the return and print your:

• name,
• title,
• date,
• telephone number, and
• email address.

If you do not prepare the return yourself, sign, date, and provide the requested authorized person (taxpayer) information. The preparer must also sign the return and print their name, preparer identification numbers, address, email address, firm’s name, and EIN.

Paid preparer's responsibilities

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

When completing the paid preparer 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 Excl. code box one of the specified 2-digit codes listed that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. (Information on the New York State Tax Prepare Registration Program is available on our website (see Need Help?).) In addition, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your Social Security number (SSN). (PTIN information is available at www.irs.gov.) 

For more information, see Tax preparer and facilitator registration and continuing education, or visit www.tax.ny.gov (search: registration).

Mailing address

Mail your return and completed schedules to:

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

Instructions for Form MT-203-W-A

You must account for all cigars, snuff, little cigars, alternative nicotine products, and other tobacco products, that you purchased for resale in New York State, received at no charge, or otherwise acquired during the filing period.

Note: Except as provided below, if you import or cause to be imported more than 50 cigars (including little cigars), 1 pound of tobacco, or 15 units of alternative nicotine products for resale in New York State, do not file this return. You must be appointed as a distributor of tobacco products and file Form MT-203 instead. However, you are not required to be appointed as a distributor if you purchase cigars or other tobacco products tax-paid from a person appointed by New York State as a distributor of tobacco products.

Complete the schedule by filling in all of the requested information for each acquisition of cigars, snuff, little cigars, alternative nicotine products, and other tobacco products. If you need additional space, attach a separate sheet of paper to Form MT-203-W-A listing this information in the same format. Enter your name and EIN on the form (and on any additional attachments).

Instructions for Form MT-203-W-T

Schedules 1, 2 and 3: Transfers and wholesale sales of tobacco products within New York State

Complete the schedules by filling in all the requested information for each wholesale sale of cigars, snuff, little cigars, alternative nicotine products, and other tobacco products within New York State. If you need additional space, attach a separate sheet of paper to Form MT-203-W-T listing this information in the same format. Enter your name and EIN on the form (and any additional attachments).

Schedules 4, 5 and 6: Transfers and wholesale sales of tobacco products outside New York State

Prepare separate copies of Schedules 4, 5 and 6 for each state into which you transferred or sold cigars, snuff, little cigars, alternative nicotine products, and other tobacco products. Fill in the state name, and enter all of the requested information for each separate transfer or wholesale sale of cigars, snuff, little cigars, alternative nicotine products, and other tobacco products made to businesses in that state.

If you made transfers or wholesale sales of cigars, snuff, little cigars, alternative nicotine products, and other tobacco products into two or more states, attach to Form MT-203-W-T separate copies of Schedules 4, 5 and 6 for each state, or sheets of paper listing this information in the same format for each state. Enter your name and EIN on the form (and any additional attachments).

Need help?

Visit our website at www.tax.ny.gov

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Privacy notification

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 purpose(s) 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.