
Alerts & Updates
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27 States + DC Enact Laws Related to Raising Smoking Age to 21
Following the Federal Age of Tobacco Purchase increase from 18 to 21 that occurred in December of last year, 27 […]
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State of the States Update
In 2019, your state government relations team tracked 900 state bills! This year, we are expecting even more tobacco bill […]
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Urge the House of Representatives to Pass H.R. 1854
The US Food and Drug Administration (FDA) is threatening the premium cigar industry and its thousands of small businesses, employees, […]
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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
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@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:
- Purchased at retail; and
- 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 / Name | Form Number / Link |
New York Department of Taxation and Finance: Cigarette and Tobacco Tax Forms | Cigarette and Tobacco Tax Forms |
Distributor of Tobacco Products Tax Return | Form MT-203-MN |
Distributor of Tobacco Products Tax Return – Instructions | Form MT-203-I |
Wholesale Dealer of Tobacco Products Informational Return | Form MT-203-W |
Wholesale Dealer of Tobacco Products Informational Return – Instructions | Form MT-203-W-I |
Tobacco Products Use Tax Return | Form MT-201 |
Tobacco Products Use Tax Return – Instructions | Form MT-201-I |
Cigar and Smoking Tobacco Definitions
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.
- Registration remains in effect for 1 year and will be renewable only if:
- 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 / Name | Form Number / Link |
New York Department of Taxation and Finance: Cigarette and Tobacco Tax Forms | Cigarette and Tobacco Tax Forms |
Distributor of Tobacco Products Tax Return | Form MT-203-MN |
Distributor of Tobacco Products Tax Return – Instructions | Form MT-203-I |
Wholesale Dealer of Tobacco Products Informational Return | Form MT-203-W |
Wholesale Dealer of Tobacco Products Informational Return – Instructions | Form MT-203-W-I |
Tobacco Products Use Tax Return | Form MT-201 |
Tobacco Products Use Tax Return – Instructions | Form MT-201-I |
Political Involvement
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 / Name | Form Number / Link |
New York Joint Commission on Public Ethics (JCOPE): Lobbying Forms and Instructions | Lobbying Forms and Instructions |
New York Joint Commission on Public Ethics (JCOPE): Lobbying Online Filing System | Lobbying 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.