Similar to wholesale dealers, agents are generally not required to renew their license.
You must also provide Form CG-213 to the Tax Department. On or before September 1 st 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. Agent certification requirementsĮach 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. It is due on or before the 15 th day of the following month. You must file your inventory report monthly. We will notify you of any changes in these amounts. On September 1st each year, the amounts of prepaid sales tax on cigarettes are subject to change. For more information, see Form ST-133, Certificate of Prepayment of Sales Tax on Cigarettes. You must report the number of stamped and unstamped cigarettes sold and the number of tax stamps used and those remaining in inventory.Īgents 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. 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.
RENEW LICENSE NY FORM REGISTRATION
The registration renewal fees are:Īs an agent, you are required to file inventory reports with the Tax Department. You must file your registration renewal between September 1 and September 20 to renew your registration for the following calendar year. Select Actions at the end of your current registration row, then select Renew.Select Registrations and account updates, then select Business registrations from the expanded menu.Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.Registration renewal requirements ApplicationĮach 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.
For more information, see Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275). However, you must file periodic sales tax returns and remit sales tax. Cigarette and tobacco products tax: Filing requirements and license and registration renewalĪs a cigarette retail dealer, you are not required to file excise tax returns or inventory reports.