New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 74 - Imposition Of Cigarette Taxes › Section 74.4 - Forbidden sales of cigarettes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 473, 475 and 481(1)
(a) No licensed cigarette agent shall sell
					 cigarettes in New York State unless proper cigarette stamps have been affixed
					 to individual packages thereof and cancelled, or unless such cigarettes are
					 exempt from tax as provided for in this Title. No agent may sell cigarettes to
					 an unlicensed wholesale dealer, or to a wholesale dealer whose license has been
					 cancelled or suspended pursuant to section
					 72.3 
					 of this Title. Further, no agent may sell cigarettes to a retail dealer who is
					 not registered pursuant to Part 73 of this Title or whose registration has been
					 suspended or revoked pursuant to section 480-a  of the Tax Law.
(b) A wholesale dealer may not sell
					 cigarettes in New York State unless proper cigarette tax stamps have been
					 affixed to individual packages thereof and cancelled, or unless such cigarettes
					 are exempt from tax as provided for in this Title. No wholesale dealer may sell
					 cigarettes for purposes of resale or from vending machines in, at or upon
					 premises owned or occupied by another person, unless such dealer has been
					 licensed pursuant to Part 72 of this Title. No wholesale dealer may sell
					 cigarettes for such purposes to an unlicensed wholesale dealer or to a
					 wholesale dealer whose license has been cancelled or suspended. No wholesale
					 dealer may sell cigarettes through vending machines unless such machines are
					 registered pursuant to Part 73 of this Title. A wholesale dealer may not sell
					 cigarettes to a retail dealer who is not registered pursuant to Part 73 of this
					 Title or whose registration has been suspended or revoked pursuant to section 480-a  of the Tax Law.
(c) No retail dealer may sell cigarettes in
					 New York State unless proper cigarette tax stamps have been affixed to
					 individual packages thereof and cancelled, or unless such cigarettes are exempt
					 from tax as provided for in this Title. No retail dealer or wholesale dealer
					 may sell cigarettes at retail in the State unless registered or unless sold
					 through registered vending machines pursuant to Part 73 of this Title.
					 Additionally, the Department of Taxation and Finance may for cause forbid a
					 retail dealer to continue selling cigarettes after an opportunity for a hearing
					 has been afforded the dealer. A violation of any provision of article 20 of the
					 Tax Law or any regulation pursuant thereto shall be cause to forbid such retail
					 dealer from continuing to sell cigarettes. The provisions of section
					 71.7 
					 of this Title shall apply to the provisions of this subdivision, to the extent
					 that such provisions can be made applicable, as if the language had been
					 incorporated into this subdivision and had referred to a notice regarding the
					 proposed prohibition of retail sales of cigarettes.
(d) The Department of Taxation and Finance
					 shall make available for all cigarette agents and wholesale dealers current
					 listings of the names and addresses of every duly licensed cigarette agent and
					 duly licensed wholesale dealer. Additionally, the department shall make
					 available for such licensees, current listings of all retail dealers whose
					 registration has been suspended or revoked pursuant to section 480-a  of the Tax Law.