IPCPR Legislative | Operating Your Business in New York

Operating Your Business in New York

newyork

Operating Your Business in New York

A Tobacco Products Distributor License is required for any person to: import or cause to be imported into the state any tobacco products (other than cigarettes) for sale; manufacture any tobacco products in the state; be authorized to file returns and pay the tax due on any tobacco products that they sell, ship, or deliver from outside the state to any person in the state. A Tobacco Products Wholesaler License is required for any person to sell tobacco products for resale or own, operate, or maintain one or more tobacco products vending machines in the state. To obtain these licenses, tobacco products distributors and wholesalers must file an Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products (Form MT-202) and a surety bond. Licenses are subject to renewal every 3 years.

 

N.Y. Tax Law § 480: License

 

Each retail dealer of tobacco products in New York must file an Application to Register for a Sales Tax Certificate of Authority (Form DTF-17) and an Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products (Form DTF-716), along with a $300 registration fee for each retail location and a $100 registration fee for each vending machine. Registrations are valid for one calendar year, and retail dealers must apply for renewal on or before September 20th of each year by filing a Renewal Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products (Form DTF-719-MN).

 

N.Y. Tax Law § 480-a: Retail dealer and vending machine registration

 

Every tobacco products distributor must file a Distributor of Tobacco Products Tax Return (Form MT-203-MN) and applicable schedules on or before the 20th day of each month, along with payment for taxes due. Each tobacco products wholesaler must file a Wholesale Dealer of Tobacco Products Informational Return (Form MT-203-W) and applicable schedules on or before the 20th day of the month following the end of each calendar quarter. Any person who possesses or imports non-tax paid tobacco products in New York for use must file a Tobacco Products Use Tax Return (Form MT-201) within 24 hours after bringing, receiving, or otherwise using tobacco products, other than possession for sale.

 

N.Y. Tax Law § 473-a: Returns and payment of tobacco products tax by distributors

 

License and registration applications and renewals may be submitted through the New York License Center website at http://licensecenter.ny.gov/business-licenses. Tax returns may be filed through the Department of Taxation and Finance’s Online Services portal at http://www.tax.ny.gov/online/bus.htm.

 

Cigar bars may allow smoking and drinking in their establishments if, in the calendar year ending December 31, 2002, they generated 10% or more of their total annual gross income from the on-site sale of tobacco products and the rental of on-site humidors, not including any sales from vending machines, and are registered with the appropriate enforcement officer.

  • Registration remains in effect for 1 year and will be renewable only if:
    • In the preceding calendar year, the cigar bar generated 10% or more of its total annual gross income from the on-site sale of tobacco products and the rental of on-site humidors, and
    • The cigar bar has not expanded its size or changed its location from its size or location since December 31, 2002.
    • A “bar” is any area, including outdoor seating areas, devoted to the sale and service of alcoholic beverages for on-premises consumption and where the service of food is only incidental to the consumption of such beverages.

 

N.Y. Pub. Health Law § 1399-q: Smoking restrictions inapplicable
N.Y. Pub. Health Law § 1399-n: Definitions

 

Localities may have additional licensing requirements.

New York Department of Taxation and Finance: Cigarette and tobacco tax forms
http://www.tax.ny.gov/forms/cig_tob_cur_forms.htm

 

Form MT-202: Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products
http://www.tax.ny.gov/pdf/current_forms/cigarette/mt202.pdf

 

Form MT-202-C: Checklist for Form MT-202
http://www.tax.ny.gov/pdf/current_forms/cigarette/mt202c.pdf

 

Form DTF-717: Application to Register for a Sales Tax Certificate of Authority
http://www.tax.ny.gov/bus/ads/webdtf17.htm

 

Form DTF-716: Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products
http://www.tax.ny.gov/pdf/current_forms/cigarette/dtf716.pdf

 

Form DTF-716-I: Instructions for Form DTF-716
http://www.tax.ny.gov/pdf/current_forms/cigarette/dtf716i.pdf

 

Form MT-203-MN: Distributor of Tobacco Products Tax Return
http://www.tax.ny.gov/pdf/2011/altab/mt203mn_311.pdf

 

Form MT-203-I: Instructions for Form MT-203
http://www.tax.ny.gov/pdf/current_forms/cigarette/mt203i.pdf

 

Form MT-203-W: Wholesale Dealer of Tobacco Products Informational Return
http://www.tax.ny.gov/pdf/2010/altab/mt203w_1110.pdf

 

Form MT-203-W-I: Instructions for Form MT-203-W
http://www.tax.ny.gov/pdf/2010/altab/mt203wi_1110.pdf

 

Form MT-201: Tobacco Products Use Tax Return
http://www.tax.ny.gov/pdf/2010/altab/mt201_810.pdf

 

Form MT-201-I: Instruction for Form MT-201
http://www.tax.ny.gov/pdf/2010/altab/mt201i_810.pdf

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