The New York Nonresident Agent Cigarette Tax Report is a form that is used to report the cigarette taxes collected by nonresident agents from out-of-state sellers. The report is filed quarterly and is due the last day of the month following the end of the quarter for which the tax is reported. The tax is based on the cigarette tax rate in effect on the date of sale. There are three types of New York Nonresident Agent Cigarette Tax Reports: Form CT-234-A, Form CT-234-B and Form CT-234-C. Form CT-234-A is used by nonresident agents to report cigarette taxes collected from out-of-state sellers making retail sales. Form CT-234-B is used by nonresident agents to report cigarette taxes collected from out-of-state sellers making wholesale sales. Form CT-234-C is used by nonresident agents to report cigarette taxes collected from out-of-state sellers making direct sales.
New York Nonresident Agent Cigarette Tax Report
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How to fill out New York Nonresident Agent Cigarette Tax Report?
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The proposal by Gov. Kathy Hochul would increase the per-pack tax on cigarettes in New York from $4.35 to $5.35. Supporters have pointed to the benefits of increasing the tax by dissuading more people from taking up smoking; opponents argue it would only increase the sale of illegal cigarettes in the state.
The license application fee for an agent only is $1,500. The application fee for an agent and wholesale dealer is $3,000. For additional information regarding cigarette agent or agent/wholesaler licenses, see Form CG?100?A, Application for License as a Cigarette Agent or Agent/Wholesaler.
All states have the legal authority to require tobacco retailers to obtain a license before selling tobacco products. Licensing fees can cover the costs of administering the licensing program and enforcing tobacco retail policies.
Effective September 1, 2023, the New York State excise tax on cigarettes will increase by $1.00 per pack of 20 cigarettes. Retail dealers, wholesale dealers, and cigarette stamping agents must file a cigarette floor tax return by November 20, 2023.
The prepaid tax equals the base retail price of cigarettes, multiplied by the 8% prepaid sales tax rate. This is then rounded to the nearest cent for the pack of cigarettes. The base retail sales price, effective September 1, 2022, is $12.110 for a pack of 20 cigarettes and $3.025 for each additional five cigarettes.
You must have a Tobacco Retail Dealer license to sell cigarettes or tobacco products directly to consumers. The New York City Department of Consumer and Worker Protection (DCWP) issues this license. DO NOT SUBMIT THIS APPLICATION IF YOUR BUSINESS IS OR CONTAINS A PHARMACY.
You must have a Tobacco Retail Dealer license to sell cigarettes or tobacco products, such as cigars, chewing tobacco, pipe tobacco, roll-your-own tobacco, snus, bidi, snuff, shisha, or dissolvable tobacco products directly to consumers.
To sell tobacco products and electronic cigarettes in NYC, you must have the relevant licenses and registration. To sell cigarettes and tobacco products, including heated tobacco products, you must have a City-issued tobacco retail dealer license and a State-issued valid registration.