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 75.2 - Wholesale dealer's informational returns and vending machine identification

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 75.2

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

Tax Law, § 475

(a)

(1) Every licensed wholesale dealer of cigarettes, including a wholesale dealer who is also an agent filing pursuant to section 75.1 of this Part, must file with the Department of Taxation and Finance a quarterly informational return on a form prescribed by the department for such purpose.

(2) The informational return must be filed on or before the 20th day of March, June, September and December for the quarterly periods ending on the last day of February, May, August and November of each year, respectively, and must reflect the wholesale dealer's New York State activities for the preceding quarter, or fraction thereof. The return must show, in addition to any other information the department may require:
(i) the name, address and Federal tax identification number of every person, other than consumers of the subject cigarettes, to whom cigarettes have been sold or otherwise transferred during the quarter;

(ii) the quantity of cigarettes sold or transferred to each such person during the quarter;

(iii) the total sales price of cigarettes sold or transferred to each such person during the quarter; and

(iv) the total sales price of sales or transfers (cigarette and non-cigarette) to each such person during the quarter.

(b) The wholesale dealer's quarterly informational return must be prepared in accordance with the instructions provided by the Department of Taxation and Finance and must be signed and filed in the same manner as an agent's cigarette tax return must be signed and filed pursuant to section 75.1(c) and (d) of this Part.

(c) In addition to filing the wholesale dealer informational returns pursuant to this section, every wholesale dealer who owns, operates or maintains one or more cigarette vending machines in, at or upon premises in New York State that are owned or occupied by any other person is required to display on each machine such wholesale dealer's name, address, telephone number and wholesale dealer license identification number. In the event that a cigarette vending machine is owned, operated or maintained by more than one person, such information must be displayed for each person. The vending machine registration certificates prescribed pursuant to Part 73 of this Title shall be in addition to the identifying information required by this subdivision. Moreover, packages of cigarettes must be placed in vending machines in such a manner so that the cigarette tax stamps are visible for inspection by the department.

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