New York

Alerts & Updates

Key Contacts

New York Department of Taxation and Finance
Miscellaneous Business Tax Information Center
(518) 457-5735

New York Joint Commission on Public Ethics 
(518) 408-3976

PCA Contact

Brett Mecum brett@premiumcigars.org

Legislative Information

Taxation

New York imposes a tobacco product tax on all tobacco products possessed in the state by any person for sale. Distributors are liable for payment of the tax on tobacco products that they import or cause to be imported into the state, or that they manufacture in the state, or that they sell, ship, or deliver. New York also imposes a use tax on tobacco products used in the state, except that no tax will be imposed if the tobacco products tax has previously been paid, or on the use of 250 cigars or less, or 5 pounds or less of tobacco other than roll-your-own tobacco, or 36 ounces or less of roll-your-own tobacco brought into the state on, or in the possession of, any person.

N.Y. Tax Law § 471-b: Imposition of tobacco products tax

Department of Taxation and Finance staff reported that localities do not levy additional taxes on tobacco products.

The tax on tobacco products other than snuff and little cigars is 75% of the wholesale price. The tax on snuff is $2 per ounce and a proportionate rate on any fractional parts of an ounce, based on the net weight as listed by the manufacturer.

N.Y. Tax Law § 471-b: Imposition of tobacco products tax


New York SB 1509 (2019) imposes a 20% tax on the retail sale of vapor products. This measure imposes a use tax on every use within the state of vapor products:

  1. Purchased at retail; and
  2. Manufactured or processed by the user if items of the same kind are sold by him or her in the regular course of his or her business.

Every tobacco product 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 product 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

Tax returns may be filed through the Department of Taxation and Finance’s Online Services Portal.

Form Type / NameForm Number / Link
New York Department of Taxation and Finance: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Distributor of Tobacco Products Tax ReturnForm MT-203-MN
Distributor of Tobacco Products Tax Return – InstructionsForm MT-203-I
Wholesale Dealer of Tobacco Products Informational ReturnForm MT-203-W
Wholesale Dealer of Tobacco Products Informational Return – InstructionsForm MT-203-W-I
Tobacco Products Use Tax ReturnForm MT-201
Tobacco Products Use Tax Return – InstructionsForm MT-201-I

Cigar and Smoking Tobacco Definitions

Smoking” means the burning of the alighted cigar, cigarette, pipe, or any other matter or substance that contains tobacco.

N.Y. Pub. Health Law § 1399-n(8)

Tobacco products” means one or more cigarettes or cigars, bidis, chewing tobacco, powdered tobacco, nicotine water or any other tobacco products.

N.Y. Pub. Health Law § 1399-aa

Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette), including, except where expressly excluded, any little cigar.

N.Y. Tax Law § 470(19)

Snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked.

N.Y. Tax Law § 470(18)

Roll-your-own tobacco”means any tobacco product that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.

N.Y. Tax Law § 470(2-a)

Little cigar” means any roll for smoking made wholly or in part of tobacco if such product is wrapped in any substance containing tobacco, other than natural leaf tobacco wrapper, and weighing not more than 4 pounds per 1,000 or with cellulose acetate or other integrated filters.

N.Y. Tax Law § 470(2-b)

Distributor” means any person who imports or causes to be imported into the state any tobacco product (in excess of 50 cigars or one pound of tobacco) for sale, or who manufactures any tobacco product in the state, and any person within or without the state who is authorized by the commissioner of taxation and finance to make returns and pay the tax on tobacco products sold, shipped, or delivered by him to any person in the state.

N.Y. Tax Law § 470(12)

Retail dealer” means any person other than a wholesale dealer engaged in selling cigarettes or tobacco products.

N.Y. Tax Law § 470(9)

Wholesale dealer” means any person who (a) sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, or (b) owns, operates, or maintains one or more cigarette or tobacco product vending machines in, at, or upon premises owned or occupied by any other person, or (c) sells cigarettes or tobacco products to an Indian nation or tribe or to a reservation cigarette seller on a qualified reservation.

N.Y. Tax Law § 470(8)

Retail sale” or “sale at retail” means a sale to a consumer or to any other person for any purpose other than resale.

N.Y. Tax Law § 470(5)

Wholesale price” means the established price for which a manufacturer sells tobacco products to a distributor, before the allowance of any discount, trade allowance, rebate or other reduction. In the absence of such an established price, a manufacturer’s invoice price of any tobacco product shall be presumptive evidence of the wholesale price of such tobacco product, and in its absence the price at which such tobacco products were purchased shall be presumed to be the wholesale price, unless evidence of a lower wholesale price shall be established or any industry standard of markups relating to the purchase price in relation to the wholesale price shall be established.

N.Y. Tax Law § 470(6)

Sale” means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever, or any agreement, therefore.

N.Y. Tax Law § 470(4)

Vapor product” means any noncombustible liquid or gel, regardless of the presence of nicotine therein, that is manufactured into a finished product for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping pen, hookah pen or other similar devices.

New York SB 1509 (2019)

Restrictions

New York prohibits smoking and vaping in: places of employment, including offices, school grounds, retail stores, banquet facilities, theaters, food stores, banks, financial institutions, factories, warehouses, employee cafeterias, lounges, auditoriums, gymnasiums, restrooms, elevators, hallways, museums, libraries, bowling establishments, employee medical facilities, rooms or areas containing photocopying equipment or other office equipment used in common, and company vehicles; bars; food service establishments; enclosed indoor areas open to the public containing a swimming pool; public means of mass transportation, including subways, underground subway stations, and when occupied by passengers, buses, vans, taxicabs, and limousines; ticketing, boarding, and waiting areas in public transportation terminals; youth centers and facilities for detention; any facility that provides child care services, provided that such services provided in a private home are excluded when children enrolled in such day care are not present; group homes, public institutions, and residential treatment facilities for children; all colleges, universities, and other educational and vocational institutions, including dormitories, residence halls, and other group residential facilities; general hospitals and residential health care facilities; commercial establishments used for the purpose of carrying on or exercising any trade, profession, vocation, or charitable activity; indoor arenas; zoos; and bingo facilities. 

New York also prohibits smoking and vaping in the following outdoor areas: ticketing, boarding, or platform areas of railroad stations operated by the metropolitan transportation authority or its subsidiaries; on the grounds of general hospitals and residential health care facilities, and within 15 feet of a building entrance or exit or within 15 feet of the entrance to or exit from the grounds of any such general hospital or residential health care facility; within 100 feet of the entrances, exits, or outdoor areas of any public or private elementary or secondary schools; and during the hours between sunrise and sunset, when one or more persons under 12 years of age are present at any playground. Smoking is also not permitted within 100 feet of the entrances, exits or outdoor areas of any after-school program, during operational hours. 

N.Y. Pub. Health Law § 1399-o:Smoking and vaping restrictions

N.Y. Pub. Health Law § 1399-o-1:Smoking restrictions and vaping; certain outdoor areas


“Smoking” or “No Smoking” signs, or “Vaping” or “No Vaping” signs or the international “No Smoking” symbol, which consists of a pictorial representation of a burning cigarette enclosed in a circle with a bar across it, must be prominently posted and properly maintained where smoking is regulated by state law, by the owner, operator, manager, or other person having control of such area.

N.Y. Pub. Health Law § 1399-p: Posting of signs


Smoking and/or vaping may not be permitted where prohibited by any other law, rule, or regulation of any state agency or any political subdivision of the state. Nothing in state law restricts the power of any county, city, town, or village to adopt and enforce additional local law, ordinances, or regulations which comply with at least the minimum applicable standards set forth in state law.

N.Y. Pub. Health Law § 1399-r(3): General provisions

The following are exempt from the ban on smoking and/or vaping, subject to conditions:

  • Private homes, private residences, and private automobiles
  • A hotel or motel room rented to one or more guests
  • Retail tobacco businesses
    • Retail tobacco business” means a sole proprietorship, limited liability company, corporation, partnership, or other enterprises in which the primary activity is the retail sale of tobacco products and accessories, and in which the sale of other products is merely incidental.
  • Membership associations
  • Cigar bars that, in the calendar year ending December 31, 2002, 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 is 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.
  • Outdoor dining areas of food service establishments with no roof or other ceiling enclosure provided that smoking may be permitted in a contiguous area designated for smoking so long as such area:
    • Constitutes no more than 25% of the outdoor seating capacity of such food service establishment,
    • Is at least 3 feet away from the outdoor area of such food service establishment not designated for smoking, and
    • It is clearly designated with written signage as a smoking area.
  • Enclosed rooms in foodservice establishments, bars, catering halls, hotel and motel conference rooms, and other such similar facilities during the time such enclosed areas or rooms are being used exclusively for functions where the public is invited for the primary purpose of promoting and sampling tobacco products, and the service of food and drink is incidental to such purpose, provided that the sponsor or  organizer gives notice in any promotional material or advertisements that smoking will not be restricted, and prominently posts notice at the entrance of the facility and has provided notice of such function to the appropriate enforcement officer, as  defined in subdivision one of section 1399-T of this article, at least two weeks prior to such function. No such facility may permit smoking for more than two days in any calendar year.

N.Y. Pub. Health Law § 1399-q: Smoking restrictions and vaping inapplicable

N.Y. Pub. Health Law § 1399-n: Definitions

Division of Labor Standards staff reported that the minimum age to sell tobacco in New York is 18.

Starting November 13, 2019, it is illegal for any person operating a place of business where tobacco products are sold or offered for sale to sell such products or smoking paraphernalia to individuals under 21 years of age.

N.Y. Pub. Health Law § 1399-cc(2): Sale of tobacco products, herbal cigarettes, liquid nicotine, shisha, rolling papers, or smoking paraphernalia to minors prohibited


Any person operating a place of business where tobacco products are sold or offered for sale must post in a conspicuous place a sign with the following printed statement:

“SALE OF CIGARETTES, CIGARS, CHEWING TOBACCO, POWDERED TOBACCO, SHISHA, OR OTHER TOBACCO PRODUCTS, HERBAL CIGARETTES, LIQUID NICOTINE, ELECTRONIC CIGARETTES, ROLLING PAPERS, OR SMOKING PARAPHERNALIA TO PERSONS UNDER 21 YEARS OF AGE IS PROHIBITED BY LAW.”

The sign must be printed on a white card in red letters at least 1/2 inch in height.

N.Y. Pub. Health Law § 1399-cc(2): Sale of tobacco products, herbal cigarettes, liquid nicotine, shisha, rolling papers, or smoking paraphernalia to minors prohibited


Sale of tobacco products, other than by a vending machine, may be made only to an individual who demonstrates, through a valid identification card, that the individual is at least 21 years of age. Such identification is not required of any individual who reasonably appears to be at least 25 years of age.

N.Y. Pub. Health Law § 1399-cc(3): Sale of tobacco products, herbal cigarettes, liquid nicotine, shisha, rolling papers, or smoking paraphernalia to minors prohibited


No person operating a place of business where tobacco products are sold or offered for sale may sell, permit to be sold, offer for sale, or display for sale any tobacco products in any manner, unless such products are stored for sale: behind the counter in an area accessible only to the personnel of such business; or in a locked container. However, this restriction does not apply to tobacco businesses or to places to which admission is restricted to persons 21 years of age or older.

N.Y. Pub. Health Law § 1399-cc(7): Sale of tobacco products, herbal cigarettes, liquid nicotine, shisha, rolling papers, or smoking paraphernalia to minors prohibited


New York law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.

In New York, no person engaged in the business of selling or otherwise distributing tobacco products for commercial purposes, or any agent or employee of such person, may knowingly, in furtherance of such business:

  • Distribute without charge any tobacco products to any individual, or
  • Distribute coupons that are redeemable for tobacco products to any individual, provided that this prohibition does not apply to coupons contained in newspapers, magazines, or other types of publications, coupons obtained through the purchase of tobacco products or obtained at locations that sell tobacco products provided that such distribution is confined to a designated area or to coupons sent through the mail.

These sampling prohibitions do not apply to the following locations:

  • Private social functions when seating arrangements are under the control of the sponsor of the function and not the owner, operator, manager, or person in charge of such an indoor area
  • Conventions and trade shows provided that the distribution is confined to designated areas generally accessible only to persons over 18 years of age
  • Events sponsored by tobacco manufacturers provided that the distribution is confined to designated areas generally accessible only to persons over 18 years of age
  • Bars
  • Tobacco businesses, defined as sole proprietorships, corporations, limited liability companies, partnerships, or other enterprises in which the primary activity is the sale, manufacture, or promotion of tobacco products and accessories, either at wholesale or retail, and in which the sale, manufacture, or promotion of other products is merely incidental
  • Factories, defined as any mills or other manufacturing establishments where one or more persons are employed in manufacturing, including making, altering, repairing, finishing, bottling, canning, cleaning, or laundering any article or thing

No person may distribute tobacco samples at conventions and trade shows, manufacturer-sponsored events, or factories unless the person gives 5 days written a notice to the enforcement officer.

The distribution of tobacco products may be made only to an individual who demonstrates, through a driver’s license or other photographic identification card that the individual is at least 21 years of age. Such identification is not required of any individual who reasonably appears to be at least 25 years of age. 

N.Y. Pub. Health Law § 1399-bb: Distribution of tobacco products or herbal cigarettes without charge

N.Y. Pub. Health Law § 1399-aa: Definitions


Department of Taxation and Finance staff reported that tobacco samples are subject to the tobacco products tax and that distributors of tobacco product samples must first obtain a Sales Tax Certificate of Authority and a Retail Dealer’s Registration for each distribution location.

New York law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.

Operating Your Business

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


New York SB 1509 (2019) states that any person who intends to sell vapor products must have a certificate of registration prior to engaging in business.


Every tobacco product 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 product 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. Tax returns may be filed through the Department of Taxation and Finance’s Online Services Portal

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.

Form Type / NameForm Number / Link
New York Department of Taxation and Finance: Cigarette and Tobacco Tax FormsCigarette and Tobacco Tax Forms
Distributor of Tobacco Products Tax ReturnForm MT-203-MN
Distributor of Tobacco Products Tax Return – InstructionsForm MT-203-I
Wholesale Dealer of Tobacco Products Informational ReturnForm MT-203-W
Wholesale Dealer of Tobacco Products Informational Return – InstructionsForm MT-203-W-I
Tobacco Products Use Tax ReturnForm MT-201
Tobacco Products Use Tax Return – InstructionsForm MT-201-I

Political Involvement

Lobbyist” means any person or organization retained, employed, or designated by any client to engage in lobbying. “Lobbyist” does not include any officer, director, trustee, employee, counsel, or agent of the state, or any municipality or subdivision thereof of New York when discharging their official duties, except those officers, directors, trustees, employees, counsels, or agents of colleges.

N.Y. Leg. Law § 1-c(a)

Lobbying” or “lobbying activities” include any attempt to influence:

  • The passage or defeat of any legislation or resolution by either house of the state legislature, including the introduction or intended introduction of such legislation or resolution or approval or disapproval of any legislation by the governor
  • The adoption, issuance, rescission, modification, or terms of a gubernatorial executive order
  • The adoption or rejection of any rule or regulation having the force and effect of law by a state agency
  • The outcome of any ratemaking proceeding by a state agency
  • Any determination:
    • By a public official, or by a person or entity working in cooperation with a public official related to a governmental procurement, or
    • By an officer or employee of the unified court system, or by a person or entity working in cooperation with an officer or employee of the unified court system related to a governmental procurement
  • The approval, disapproval, implementation, or administration of tribal-state compacts, memoranda of understanding, or any other tribal-state agreements and any other state actions related to Class III gaming as provided in 25 U.S.C. § 2701, except to the extent designation of such activities as “lobbying” is barred by the federal Indian Gaming Regulatory Act, by a public official or by a person or entity working in cooperation with a public official in relation to such approval, disapproval, implementation, or administration
  • The passage or defeat of any local law, ordinance, resolution, or regulation by any municipality or subdivision thereof
  • The adoption, issuance, rescission, modification, or terms of an executive order issued by the Chief Executive Officer of a municipality
  • The adoption or rejection of any rule, regulation, or resolution having the force and effect of local law, ordinance, resolution, or regulation, or
  • The outcome of any ratemaking proceeding by any municipality or subdivision thereof

Lobbying” does not include:

  • Persons engaged in drafting, advising clients on or rendering opinions on proposed legislation, rules, regulations or rates, municipal ordinances and resolutions, executive orders, procurement contracts, or tribal-state compacts, memoranda of understanding, or any other tribal-state agreements or other written materials related to Class III gaming, when such professional services are not otherwise connected with state or municipal legislative or executive action on such legislation, rules, regulations or rates, municipal ordinances and resolutions, executive orders, procurement contracts, or tribal-state compacts, memoranda of understanding, or any other tribal-state agreements or other written materials related to Class III gaming 
  • Newspapers and other periodicals and radio and television stations, and owners and employees thereof, provided that their activities in connection with proposed legislation, rules, regulations or rates, municipal ordinances and resolutions, executive orders, tribal-state compacts, memoranda of understanding or other tribal-state agreements related to Class III gaming, or procurement contracts by a state agency, municipal agency, local legislative body, the state legislature, or the unified court system, are limited to the publication or broadcast of news items, editorials or other comments, or paid advertisements
  • Persons who participate as witnesses, attorneys, or other representatives in public proceedings of a state or municipal agency with respect to all participation by such persons which is part of the public record thereof and all preparation by such persons for such participation
  • Persons who attempt to influence a state or municipal agency in an adjudicatory proceeding
  • Persons who prepare or submit a response to a request for information  or  comments by the state legislature, the governor, or a state agency or a committee or officer of the legislature or a state agency, or by the unified court system, or by a legislative or executive body or officer of a municipality or a commission, committee or officer of a municipal legislative or executive body
  • Any attempt by a church, its integrated auxiliary, or a convention or association of churches that is exempt from filing a federal income tax return or a religious order that is exempt from filing a federal income tax return to influence passage or defeat of a local law, ordinance, resolution, or regulation or any rule or regulation having the force and effect of a local law, ordinance, or regulation
  • Any activity relating to governmental procurements undertaken by (i) the non-profit-making agencies appointed by the commissioner of the office of children and family services, the commission for the blind and visually handicapped, or the commissioner of education, and (ii) the qualified charitable non-profit-making agencies for the blind, and qualified charitable non-profit-making agencies for other severely disabled persons as identified in subdivision two of section one hundred sixty-two of the state finance law; provided, however, that any attempt to influence the issuance or terms of the specifications that serve as the basis for bid documents, requests for proposals, invitations for bids, or solicitations of proposals or any other method for soliciting a response from offerers intending to result in a procurement contract with a state agency, the state legislature, the unified court system, a municipal agency or local legislative body will not be exempt 
  • Participants, including those appearing on behalf of a client, in a conference provided for in a request for proposals, an invitation for bids, or any other method for soliciting a response from offerers intending to result in a procurement contract
  • Offerers who have been tentatively awarded a contract and are engaged in communications with a state agency, either house of the state legislature, the unified court system, a municipal agency, or local legislative body solely for the purpose of negotiating the terms of the procurement contract after being notified of such award or, when a state agency, either house of the state legislature, the unified court system, a municipal agency, or local legislative body is purchasing an article of procurement pursuant to an existing state procurement contract, offerers who are engaged in communications with the procuring entity solely for the purpose of negotiating terms applicable to that purchase; or persons who currently hold a franchise and who are engaged in negotiating  the terms of a tentative franchise renewal contract with a municipality, but such negotiations, which do not constitute lobbying, do not include communications to the local legislative body that must approve the contract
  • (i) Offerers or other persons who are a party to a protest, appeal, or other review proceeding (including the apparent successful bidder or proposer and his or her representatives) before the governmental entity conducting the procurement seeking a final administrative determination, or in a subsequent judicial proceeding; or (ii) Offerers or other persons who bring complaints of alleged improper conduct in a governmental procurement to the attorney  general, inspector general, district attorney, or court of competent jurisdiction; or (iii) Offerers or other persons who submit written protests, appeals, or complaints to the state comptroller’s office during the process of contract approval, where the state comptroller’s approval is required by law, and where such communications and any responses thereto are made in writing and will be entered in the procurement record; or (iv) Offerers or other persons who bring complaints of alleged improper conduct in a governmental procurement conducted by a  municipal agency or local legislative body to the state comptroller’s office; provided, however, that nothing in this paragraph will be construed as recognizing or creating any new rights, duties, or responsibilities or abrogating any existing rights, duties, or responsibilities of any governmental entity as it pertains to implementation and enforcement of article eleven of the state finance law or any other provision  of  law dealing with the governmental procurement process
  • The submission of a bid or proposal (whether submitted orally, in writing or electronically) in response to a request for proposals, invitation for bids or any other method for soliciting a response from offerers intending to result in a procurement contract
  • Offerers submitting written questions to a designated contact of a state agency, either house of the state legislature, the unified court system, a municipal agency, or local legislative body set forth in a request for proposals, or invitation for bids, or any other method for soliciting a response from offerers intending to result in a procurement contract, when all written questions and responses are to be disseminated to all offerers who have expressed an interest in the request for proposals, or invitation for bids, or any other method for soliciting a response from offerers intending to result in a procurement contract
  • Contacts during governmental procurements between designated staff of a state agency, either house of the state legislature, the unified court system, a municipal agency, or local legislative body involved in governmental procurements and officers or employees of bidders or potential bidders, or officers or employees of subcontractors of bidders or potential bidders, who are charged with the performance of functions relating to contracts and who are qualified by education, training, or experience to provide technical services to explain, clarify, or demonstrate the qualities, characteristics, or advantages of an article of procurement. Such authorized contacts will: (i) be limited to providing information to the staff of a state agency, either house of the state legislature, the unified court system, a municipal agency, and local legislative body to assist them in understanding and assessing the qualities, characteristics, or anticipated performance of an article of procurement; (ii) not include any recommendations or advocate any contract provisions; and (iii) occur only at such times and in such manner as authorized under the procuring entity’s solicitation or guidelines and procedures. For the purposes of this paragraph, the term “technical  services” will be limited to analysis directly applying any accounting, engineering, scientific, or other similar technical disciplines
  • Application for licenses, certificates, and permits authorized by statutes or local laws or ordinances
  • The activities of persons who are commission salespersons with respect to governmental procurements
  • Communications made by an officer or employee of the offerer after the award of the procurement contract when such communications are in the ordinary course of providing the article of procurement provided by the procurement contract and in the ordinary course of the assigned duties of the officer or employee; provided, however, that nothing herein shall exempt: (i) an officer or employee whose primary purpose of employment is to engage in lobbying activities with regard to governmental procurements; or (ii) an agent or independent contractor hired by an offerer and whose primary duty is to engage in lobbying activities with regard to governmental procurements
  • Persons who communicate with public officials where such communications are limited to obtaining factual information related to benefits or incentives offered by a state or municipal agency and where such communications do not include any recommendations or advocate governmental action or contract provisions, and further where such communications are not otherwise connected with pending legislative or executive action or determinations; provided, however, that any person who is otherwise required to file a statement or report pursuant to this article by virtue of engaging in lobbying activities as defined in this section will not be deemed to fall within the exception

N.Y. Leg. Law § 1-c(c)

Client” means every person or organization who retains, employs, or designates any person or organization to carry on lobbying activities on behalf of such client.

N.Y. Leg. Law § 1-c(b)

Every lobbyist who expends, incurs, or receives, or expects to expend, incur, or receive, an amount in excess of $5,000 of reportable compensation and expenses for the purposes of lobbying must file a biennial Statement of Registration and a signed, written lobbying agreement/authorization for each client with the New York State Joint Commission on Public Ethics. A Registration Statement requires a $200 registration fee and must be filed by January 1st or within 15 days of being retained, employed, or designated to lobby.

N.Y. Leg. Law § 1-e: Statement of registration


Any lobbyist required to file a Registration Statement must also file a Bi-Monthly Report for each client on or before March 15th, May 15th, July 15th, September 15th, November 15th, and January 15th of each year. All clients of registered lobbyists are required to file two Client Semi-Annual Reports per year, on or before July 15th and January 15th.

N.Y. Leg. Law § 1-h:Bi-monthly reports of certain lobbyists

N.Y. Leg. Law § 1-i:Bi-monthly reports of public corporations

N.Y. Leg. Law § 1-j:Semi-annual reports


Registration Statements, Bi-Monthly Reports, Client Semi-Annual Reports, and all amendments to such filings may be submitted electronically through the Joint Commission on Public Ethics Lobbying Online Filing System

Form Type / NameForm Number / Link
New York Joint Commission on Public Ethics (JCOPE): Lobbying Forms and InstructionsLobbying Forms and Instructions
New York Joint Commission on Public Ethics (JCOPE): Lobbying Online Filing SystemLobbying Online Filing System

Shipping Regulations

New York does not have any specific restrictions concerning the shipping of tobacco products to consumers. 

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.

N.Y. Tax Law § 480: License


Additional information about licensing in New York is available under the Operating Your Business tab above.

New York does not have any specific age verification requirements for the shipping of tobacco products.

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.

N.Y. Tax Stat. § 1101(b)(3): Definitions

N.Y. Tax Stat. § 1111(h): Special rules for computing receipts and consideration

Tax Bulletin ST-838: Shipping and delivery charges


Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.