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.
Any person who possesses cigarettes or other tobacco products in New York State for sale is required to be licensed by the Tax Department and may be required to file periodic returns or reports. This section identifies the returns and reports that are required and provides information on renewing licenses and registrations.
As a cigarette retail dealer, you are not required to file excise tax returns or inventory reports. However, you must file periodic sales tax returns and remit sales tax. For more information, see Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275).
Each year between September 1 and September 20, you must log in to your Tax Department Business Online Services account to renew your registration for the following year.
You must file your registration renewal between September 1 and September 20 to renew your registration for the following calendar year. The registration renewal fees are:
As a cigarette wholesale dealer, you must file a quarterly informational return, using your Business Online Services account. You are required to report sales information for cigarettes, tobacco products, and non-cigarette items.
You must file the return quarterly. It is due no later than the 20th day of the month following the end of the quarter.
You are generally not required to renew your wholesale cigarettes dealer’s license. However, the Tax Department may periodically require all wholesale dealers to surrender their licenses and apply for a new license. This cannot occur more often than once every three years.
As an agent, you are required to file inventory reports with the Tax Department. Nonresident agents are required to file Form CG-5, Nonresident Agent Cigarette Tax Report, and resident agents must file Form CG-6, Resident Agent Cigarette Tax Report. You must report the number of stamped and unstamped cigarettes sold and the number of tax stamps used and those remaining in inventory.
Agents are also required to pay prepaid sales tax on any cigarettes they possess in the state and to pass the prepaid sales tax on to the purchaser. For more information, see Form ST-133, Certificate of Prepayment of Sales Tax on Cigarettes.
On September 1 each year, the amounts of prepaid sales tax on cigarettes are subject to change. We will notify you of any changes in these amounts.
You must file your inventory report monthly. It is due on or before the 15th day of the following month.
Each April, every manufacturer whose cigarettes or roll-your-own tobacco you sell for consumption in New York State must provide you with Form CG-30, Certification of Tobacco Master Settlement Agreement Status, to certify that it is in compliance with that agreement. For more information, see Form CG-30-I.
On or before September 1 of each year, you must provide Form CG-213, Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20, to any manufacturer or other person whose cigarettes you purchase for resale in New York State to certify that you will not resell the cigarettes in violation of the Tax Law. You must also provide Form CG-213 to the Tax Department. For instructions, see Form CG-213-I.
Similar to wholesale dealers, agents are generally not required to renew their license. However, the Tax Department may periodically require all agents to surrender their licenses and apply for a new license. This cannot occur more often than once every three years.