New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 75 - Returns, Payments And Records To Be Kept
Section 75.1 - Agent's cigarette tax returns

Universal Citation: 20 NY Comp Codes Rules and Regs § 75.1

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, § 475; Public Health Law, art. 13-G, § 1399-oo(10)

(a) Every licensed cigarette agent must, on or before the 15th day of each month, file with the Department of Taxation and Finance a monthly cigarette tax return on a form prescribed by the department for such purpose, even though no tax may be payable. Such return must show:

(1) the number of untaxed cigarettes which were:

(i) on hand at the beginning of the preceding calendar month;

(ii) purchased or acquired during such month;

(iii) on hand at the end of such month;

(iv) lawfully sold or disposed of during such month;

(v) otherwise accountable for during such month, including those cigarettes which required cigarette tax stamps; and

(2) the number of cigarette tax stamps which were:

(i) on hand at the beginning of such month;

(ii) purchased during such month;

(iii) on hand at the end of such month;

(iv) affixed or otherwise disposed of during such month. The return must also contain a detailed explanation of any discrepancy which might exist between the number of untaxed cigarettes which required stamps and the appropriate number of cigarette tax stamps which were affixed during the period covered by the return. In the event that such a discrepancy cannot be satisfactorily explained, any cigarette tax due the State which is attributable to the discrepancy shall be deemed payable with the filing of the return and the rules governing payment of the use tax as described in section 75.3 of this Title shall apply in pertinent part to such tax due. The agent must also submit such other information as the department may require, including, but not limited to, an inventory of taxed cigarettes for the reporting period. The return must be prepared in accordance with the instructions provided by the department and must be accompanied by all supporting schedules.

(b) The Department of Taxation and Finance may, if it deems it necessary in order to insure the revenue under article 20 of the Tax Law, require returns (from all agents or from any particular agent) to be made at such other times and covering such other periods as it may determine.

(c) Every return filed by or on behalf of a cigarette agent must contain a certification to the effect that the statements in the return are true, correct and complete. The fact that a person's name is signed on the certification of the return is prima facie evidence for all purposes that such person is authorized to sign and certify the return on behalf of the agent and that the return was actually signed by such person.

(d) Cigarette tax returns, to be filed by licensed agents, must be filed with the Department of Taxation and Finance, Cigarette Tax Unit, W.A. Harriman Campus, Albany, NY 12227.

(e) In addition to the cigarette tax returns required pursuant to this section, every licensed agent who is also a wholesale dealer of cigarettes must file wholesale dealer informational returns in accordance with section 75.2 of this Part.

(f)

(1) The Tobacco Escrow Funds Act, which was enacted by chapter 536 of the Laws of 1999, requires that the department collect and maintain certain data relating to the number of New York State cigarette excise tax stamps affixed to packages of cigarettes. Therefore, as part of the monthly cigarette tax return required by subdivision (a) of this section, every licensed cigarette agent must complete and attach to such return a schedule, in such form as is prescribed by the department, to account for and reconcile the number of New York State cigarette excise tax stamps affixed to packages of cigarettes by the agent during the monthly period covered by the associated cigarette tax return. Such schedule must contain the following information:

(i) a listing of each manufacturer from which the agent made direct purchases of packages of cigarettes that were actually manufactured by such manufacturer, and the number of New York State cigarette excise tax stamps affixed to such packages of cigarettes purchased from each such manufacturer;

(ii) a listing of all other suppliers from which the agent made purchases of cigarettes, including cigarettes purchased from one manufacturer that were actually manufactured by another manufacturer. This listing includes all purchases of cigarettes made by the agent during the month, other than directly from the actual manufacturer of the cigarettes;

(iii) for each individual supplier listed pursuant to subparagraph (ii) of this paragraph, a listing of all brands of cigarettes purchased from such supplier and the number of New York State cigarette excise tax stamps affixed to cigarette packages by the agent with respect to each such brand;

(iv) for each brand of cigarettes listed for each supplier pursuant to subparagraph (iii) of this paragraph, the following additional information, if known:

(a) the name of the manufacturer of such cigarettes if such manufacturer intended the cigarettes to be sold in the United States; or

(b) the name of the person or entity first responsible for such cigarettes being designated or identified for sale in the United States, where the manufacturer of such cigarettes did not intend such cigarettes to be sold in the United States; and

(v) any other information as may be required by the department.

(2) The agent must maintain complete and accurate records to support the information reported on the schedule required by paragraph (1) of this subdivision.

(3) The failure of a licensed cigarette agent to comply with the provisions of this subdivision by not furnishing the schedule required by paragraph (1) of this subdivision, or by not furnishing complete and accurate information as required by such schedule, shall be deemed a violation of the regulations promulgated under article 20 of the Tax Law, and such agent's license shall be subject to cancellation or suspension pursuant to the provisions of section 480(3) of the Tax Law.

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