New York does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
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.
Additional information about licensing in New York is available at the Operating Your Business link above.
New York does not have any specific age verification requirements for the shipping of tobacco products. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
A distributor must be appointed by the State to be authorized to file returns and pay the tax due on any tobacco products that are sold, shipped, or delivered from outside New York to any person within the state.
Form MT-202: Application for a License as a Wholesale Dealer of Tobacco Products or as a Distributor of Tobacco Products
When a taxable product or service is sold, any charges for shipping or delivery that the seller includes on the bill become part of the receipt subject to sales tax. Sales tax is not imposed on transportation services. Therefore, if a delivery service is sold separately from the sale of the taxable property (tobacco products) being transported, the charge for the delivery service is not taxable. For the sale of the delivery service to be independent of the sale of the property, the customer must have arranged for the transportation and the customer must be charged for the delivery on a separate notice.