reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 64 - Miscellaneous Provisions › Section 64.1 - Reports by licensees upon request

Current through Register Vol. 46, No. 28, July 10, 2024
All persons who are not distributors but who have a
					 wholesale or retail license issued by the State Liquor Authority must, if
					 requested to do so, file with the Commissioner of Taxation and Finance reports
					 on forms furnished by such commissioner.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 64 - Miscellaneous Provisions › Section 64.2 - Withdrawals from public and private bonded warehouses

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Public bonded warehouses must obtain form
				  MT-321.1 in duplicate from all persons desiring to withdraw alcoholic beverages
				  from bond. A resident of this State must be registered as a distributor or
				  submit a receipt showing that the New York State tax has been paid, before the
				  warehouse may permit the withdrawal of alcoholic beverages. One copy of form
				  MT-321.1 must be signed by the warehouse company. A summary of all withdrawals
				  from bond for the calendar month (form MT-321.2) must be prepared by the public
				  bonded warehouse and the signed copies of the forms MT-321.1 are to be attached
				  to form MT-321.2 and sent to the New York State Department of Taxation and
				  Finance, Miscellaneous Tax, W.A. Harriman Campus, Albany, NY 12227, on or
				  before the 15th day of the month following the month in which the withdrawals
				  were made.
(b) Distributors who
				  operate their own private bonded warehouses must also prepare form MT-321.1 in
				  duplicate for each withdrawal from bond. A summary of all withdrawals from bond
				  for the calendar month (form MT-321.2) must be prepared by the distributors and
				  the signed copies of the forms MT-321.1 are to be attached to the form MT-321.2
				  and sent to the New York State Department of Taxation and Finance,
				  Miscellaneous Tax, W.A. Harriman Campus, Albany, NY 12227, on or before the
				  15th day of the month following the month in which the withdrawals were
				  made.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 64 - Miscellaneous Provisions › Section 64.3 - Joint administration and collection by the Commissioner of Taxation and Finance of State and City of New York excise taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 445; Administrative Code of the City of New
					 York, § 11-2058
The excise taxes imposed on alcoholic beverages by the
					 State by article 18 of the Tax Law and by the City of New York by subchapter 5
					 of chapter 20 of title 11 of the Administrative Code of the City of New York
					 are both administered and collected by the Commissioner of Taxation and
					 Finance. The commissioner shall, in his discretion, take such joint
					 administrative and joint collection action with respect to both such taxes
					 where he deems such joint action is suitable in carrying out his duties to
					 administer and collect such taxes. The provisions of this Subchapter which
					 require payment of both State and City of New York excise taxes to the
					 Commissioner of Taxation and Finance shall not be construed as requiring the
					 payment of either of such taxes more than once.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 64 - Miscellaneous Provisions › Section 64.4 - Joint enforcement and collection activities by the Commissioner of Taxation and Finance

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 445; Administrative Code of the City of New
					 York, § 11-2058
(a) If the Commissioner
				  of Taxation and Finance shall take any collection or enforcement action,
				  including assessment, under article 18 of the Tax Law or subchapter 5 of
				  chapter 20 of title 11 of the Administrative Code of the City of New York, the
				  commissioner shall, whenever feasible, accompany such action with similar
				  action under the appropriate provisions of such respective laws.
(b) Whenever the Commissioner of Taxation and
				  Finance takes any action with respect to a deficiency of tax pursuant to the
				  authorities set forth in subdivision (a) of this section, in addition to the
				  actions set forth in such subdivision, the commissioner shall, if feasible,
				  accompany such action with similar action under such article 18 or subchapter 5
				  of chapter 20 of title 11, as the case may be. Whenever the commissioner shall
				  take any joint action, any and all monies collected as a result of such joint
				  action, or actions, shall be deemed to have been collected in proportion to the
				  amount of such taxes due, including tax, penalties and interest.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 64 - Miscellaneous Provisions › Section 64.5 - Bonds or other security

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 422, 423, 431(3)
(a) The Department of Taxation and Finance
				  may require any distributor of alcoholic beverages to file or deposit and
				  maintain with the department:
(1) a bond
				  issued by a surety company which is (i) authorized to transact business in New
				  York State; (ii) registered with and under the supervision of the Insurance
				  Department of New York State; and (iii) approved by the Superintendent of
				  Insurance as to solvency and responsibility; or
(2) such other acceptable security enumerated
				  in subdivision (c) of this section.
Such bond or security must be in such amount as the
					 department may require to secure the payment of any liability of such
					 distributor pursuant to article 18 of the Tax Law. A bond or acceptable
					 security may be required to be filed or deposited with the department before a
					 distributor is registered or at any time thereafter and such bond or security
					 is subject to being increased at any time it is deemed necessary as a
					 protection to the revenues under article 18 of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 65 - Requirement Of Invoices › Section 65.1 - Requirement and content of invoice on the sale of beers and liquors

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 420(8), 425-a, 426, 427, 436 and 445(3);
					 Administrative Code of the City of New York, §§ 11-2057 and 11-2058
(a)
(1)
				  Every sale of beers, except a sale at retail, and every sale of liquors, except
				  a sale at retail of 90 liters or less, shall be evidenced by and recorded on an
				  individual, serially numbered invoice, and, with respect to each such sale, the
				  seller therein shall make and complete such invoice which shall contain the
				  information required by this section and give such invoice to the purchaser. A
sale at retail
means and includes a sale to a consumer or to
				  any person for any purpose other than for resale.
(2) In the case of a sale of liquors, the
				  seller must sign and date the invoice required by this section and must certify
				  that the entire contents of the invoice are true, correct and complete. The
				  seller must give the invoice to the purchaser at the time of
				  delivery.
(3) For purposes of this
				  subdivision, and in accordance with section 46 of the New York State General
				  Construction Law, a seller's signature includes any mark or sign (written,
				  printed, stamped, photographed, engraved or otherwise) placed upon an invoice
				  with the intent to execute or authenticate such invoice.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors › Section 68.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 420(1), (2), (3), (4), (7), (10) and (12)
As used in article 18 of the Tax Law and this entire
					 Subchapter, where not otherwise specifically defined or unless a different
					 meaning is clearly required:
(a)
Person
means an individual, copartnership, society,
				  association, corporation, joint stock company and any combination of
				  individuals.
Person
shall also include an executor,
				  administrator, receiver, trustee or other fiduciary.
(b)
Alcohol
means ethyl
				  alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by
				  whatever process produced.
(c)
Alcoholic beverages
mean and include beers, wines or
				  liquors.
(d)
Liquors
mean and include any and all distilled or rectified
				  spirits, alcohol, brandy, cordial (whether the base therefor is wine or
				  liquor), whisky, rum, gin and all other distilled beverages containing alcohol,
				  including all dilutions and mixtures of one or more of the foregoing, and also
				  mean and include any alcoholic liquids which would be wines if the alcoholic
				  content thereof were not more than 24 per centum by volume.
(e)
(1)
Distributor
when used with respect to liquors means:
(i) any person who imports or causes to be
				  imported into New York State any liquors for sale or use in this
				  State;
(ii) any purchaser of
				  warehouse receipts for liquors stored in a warehouse in New York State who
				  causes such liquors to be removed from such warehouse; and
(iii) except as provided in paragraph (2) of
				  this subdivision, any person who produces, distills, manufactures, compounds,
				  mixes or ferments any liquors within New York State for sale.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors › Section 68.2 - Distributors

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 420(4), 421, 424 and 429
(a) Except as provided in paragraph (b)(2) of
				  this section, any person who is a distributor of liquors as defined in section
				  68.1  of
				  this Part must be registered with the Department of Taxation and Finance.
				  Unless so registered, no person may engage in activities in the State as a
				  distributor under article 18 of the Tax Law with respect to liquors. Further,
				  no distributor, unless so registered, may make any sale of liquors within the
				  State, except a sale, if any, as to which the State cannot impose such
				  condition by reason of the United States Constitution or any laws enacted
				  pursuant thereto.
(b)
(1) Any individual who imports not more than
				  360 liters of liquors into New York State during a one-year period for such
				  individual's personal use and consumption may obtain, in lieu of a full
				  registration as a distributor of liquors, an abbreviated registration as a
				  distributor of liquors in the form of a special distributor permit prescribed
				  by the Department of Taxation and Finance for such purpose. See section
				  68.3 
				  of this Part for provisions relating to obtaining such a permit.
(2) Notwithstanding subdivision (a) of this
				  section, any individual who imports 90 liters or less of liquors into New York
				  State during a one-year period for such individual's personal use and
				  consumption need not register with the Department of Taxation and Finance as a
				  distributor of liquors. However, such an individual is a distributor of liquors
				  and is liable for the payment of the alcoholic beverage tax on such
				  liquors.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors › Section 68.3 - Distributor's special permit for liquors for personal use and consumption

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 421(1), 424, 426, 429 and 1142(1)
(a)
(1) As
				  provided in section
				  68.2(b)(1) 
				  of this Part, an abbreviated registration as a distributor of liquors in the
				  form of a special permit may be obtained by an individual importing not more
				  than 360 liters of liquors into New York State during a one-year period for
				  such individual's personal use and consumption. Each permit shall be valid for
				  a two-week period of time as described in subdivision (d) of this section and
				  after such time shall be null and void. Any individual wishing to obtain such a
				  permit must apply to the Department of Taxation and Finance and receive such
				  permit prior to the importation of liquors thereunder into New York
				  State.
(2) An application for a
				  special permit must be made on a form prescribed by the department for such
				  purpose and must contain, in addition to any other information, the following:
(i) the applicant's name, address and social
				  security number;
(ii) the two-week
				  period of time for which the special permit is requested;
(iii) identification of the intended means of
				  transporting the liquors;
(iv) the
				  location or intended location from which the liquors will be imported into the
				  State;
(v) the destination of the
				  liquors in the State, if different from the applicant's address;
(vi) the number of liters of liquors imported
				  into New York State during the 365-day period immediately prior to the last day
				  of the two-week period for which the special permit is requested (but not
				  including any period prior to November 1, 1993); and
(vii) a certification by the applicant that
				  the statements in the application are true, correct and complete.
(3) At the time of application, an
				  applicant must present positive proof of identification as prescribed in such
				  application.
(4) No fee is required
				  to be submitted with the application.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors › Section 68.4 - Manifest document requirement

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 428(2)
(a) When more than 90 liters of liquors are
				  transported in New York State, the transporter must make or cause to be made,
				  on a form prescribed by the Department of Taxation and Finance, a manifest
				  document and must cause the operator of the motor vehicle or other means of
				  transport to have in such operator's possession, and such operator must have in
				  such operator's possession, on such motor vehicle or other means of transport,
				  such manifest document in completed form containing the information set forth
				  in this section. Such operator must produce such manifest document for
				  inspection at the request of a peace officer, acting pursuant to such peace
				  officer's special duties, a police officer, any representative of the
				  Department of Taxation and Finance or any other person authorized by law to
				  inquire into or investigate the transportation of liquors into or in New York
				  State. For purposes of this Subchapter,
transporter
means any
				  person who or which has the use or control, or the right to the use or control,
				  of any means of transportation used in transporting liquors. (For permission to
				  use other than the prescribed manifest document form, see subdivision [f] of
				  this section.)
(b)
(1) In addition to any other information
				  required by the department, a manifest document must contain the following
				  information:
(i) the transporter's name,
				  address, Federal employer identification number and State Liquor Authority
				  number;
(ii) the type of
				  transportation equipment (
e.g.,
car, truck, etc.) and the
				  vehicle identification number of such equipment;
(iii) the name and address of every person
				  from whom the liquors were received, and where applicable, the State Liquor
				  Authority number of each such person;
(iv) the date and, if different from
				  subparagraph (iii), the place(s) of receipt of such liquors;
(v) the quantity of liquors received (in
				  liters);
(vi) the name and address
				  of every person to whom the liquors will be delivered, and where applicable,
				  the State Liquor Authority number of each such person;
(vii) the date, approximate time and, if
				  different from subparagraph (vi), the place(s) of delivery of the
				  liquors;
(viii) the quantity of
				  liquors delivered to each person (in liters); and
(ix) where the liquors are being imported
				  into New York State, the name and address of the registered distributor
				  importing or causing the liquors to be imported into the State, and that
				  distributor's Department of Taxation and Finance registration number and State
				  Liquor Authority number.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter H - Alcoholic Beverage Tax › Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors › Section 68.5 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
For rules relating to the requirement for and contents of
					 an invoice on the sale of liquors, see section
					 65.1 
					 of this Title.
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 70 - Introduction And Definitions › Section 70.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471, 471-a, and 482-a
(a) Except as otherwise provided in this
					 Subchapter or the Tax Law, all cigarettes:
(1) possessed in New York State by any person
					 for sale; or
(2) used in New York
					 State by any person, are subject to the cigarette tax imposed pursuant to
					 article 20 of such law. The cigarette tax is imposed at the rate of $4.35 for
					 each 20 cigarettes or fraction thereof. Provided, however, if a package of
					 cigarettes contains more than 20 cigarettes, the rate of tax on those
					 cigarettes in excess of 20 is $1.0875 for each five cigarettes or fraction
					 thereof. Accordingly, a package of 20 cigarettes is subject to a tax of $4.35,
					 while a package of 25 cigarettes is subject to a tax of $5.4375.
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 70 - Introduction And Definitions › Section 70.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 470, 471-a and 472(1)
(a)
Cigarette
shall have the
					 same meaning as is found in section 470 (1)  of the Tax
					 Law.
(b)
Stamp
or
cigarette stamp
means any adhesive stamp, metered stamp, heat
					 transfer stamp or other form of evidence of payment of the cigarette tax as
					 prescribed by the Commissioner of Taxation and Finance.
(c)
(1)
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 therefor. Thus, in addition to cash and credit sales,
					 the giving of cigarettes as samples, prizes or gifts, and the exchanging of
					 cigarettes for any consideration other than money are also considered
					 sales.
(2)
Retail
					 sale
or
sale at retail
means a sale to a consumer or
					 to any other person for any purpose other than resale.
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 71 - Agent's License › Section 71.1 - Licensing of agents

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471, 472(1), 473, 475, 480(1), (4) and
						481(2)
(a)
Licensing of
					 agents.
(1)
(i) The Department of Taxation and Finance,
					 upon application, may license financially responsible cigarette dealers,
					 importers, exporters, manufacturers and other persons, located within or
					 outside of the State, as agents to buy and affix stamps to be used for paying
					 the tax imposed on the possession of cigarettes for sale pursuant to article 20
					 of the Tax Law. Except as otherwise provided for in this Title, no person may
					 purchase, possess or affix such stamps evidencing the payment of the cigarette
					 tax unless such person has been granted and publicly displays, in the person's
					 place of business, a license as a cigarette agent. Further, unless so licensed
					 or specifically provided for, no person may possess in this State more than 400
					 cigarettes in unstamped or unlawfully stamped packages without establishing to
					 the satisfaction of the department that such cigarettes are not subject to tax.
					 An agent shall, at all times, have the right to appoint any person in such
					 agent's lawful employ to affix stamps to any packages of cigarettes under the
					 agent's control.
(ii) The license
					 granted to a cigarette agent by the department is personal to the person to
					 whom it is granted and such license is not assignable. Except as provided in
					 section
					 71.8 
					 of this Part, a license as a cigarette agent shall continue in effect until
					 cancelled or suspended by the department or until surrendered by the licensee.
					 The relationship which exists between the department and a licensed cigarette
					 agent must, at all times, be one of good faith and cooperation. As a licensee
					 of the State, an agent is responsible for the honest and expeditious payment
					 and collection of the cigarette tax (see Part 74 of this Title).
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 71 - Agent's License › Section 71.2 - Agent's credit bond requirement

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 472(1)
(a) Every cigarette agent, and every
					 applicant for a license as a cigarette agent, who desires to establish credit
					 for the purpose of purchasing cigarette stamps on credit is required to:
(1) file and maintain with the department a
					 credit bond executed by a surety company which is:
(i) authorized to transact business in this
					 State;
(ii) registered with and
					 under the supervision of the Insurance Department of New York State;
					 and
(iii) approved by the
					 Superintendent of Insurance as to solvency and responsibility; or
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 71 - Agent's License › Section 71.3 - Deposit of other security

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 472(1)
(a) In lieu of the credit bond described in
					 section
					 71.2 
					 of this Part, an applicant or an agent may deposit with the Department of
					 Taxation and Finance other security, approved by the department, in such
					 amounts as it may require. Among the kinds of security which may be acceptable
					 are the following:
(1) certificated United
					 States Treasury bonds;
(2)
					 certificated bonds of New York State;
(3) certificated bonds of any political
					 subdivision of New York State having general governmental powers, and in
					 connection with which, the credit of the political subdivision is pledged for
					 the payment of the interest and principal due on such bonds;
(4) financial institution passbooks and
					 certificates of deposit;
(5)
					 irrevocable standby letters of credit made payable to the New York State
					 Department of Taxation and Finance; and
(6) any other forms of security acceptable to
					 the Department of Taxation and Finance.
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 71 - Agent's License › Section 71.4 - Time for filing a credit bond, depositing acceptable security and increasing the amount thereof

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An
					 agent will not be permitted to purchase stamps on credit until such agent files
					 a credit bond or deposits other acceptable security with the department in the
					 required amount.
(b) The department
					 may require that the amount of a credit bond or the amount of deposited
					 security in lieu of the credit bond be increased at any time when in its
					 judgment such increase becomes necessary to protect the revenue under article
					 20 of the Tax Law. Unless otherwise required, such increase must be filed
					 within 30 days from the date of the notice and demand therefor. Any
					 determination pursuant to this section with respect to any increase to the
					 amounts of such bond or security may be challenged through a hearing process,
					 provided a petition for review of such determination is timely filed. See Part
					 3000 of this Title for hearing procedures in the Division of Tax Appeals and
					 Part 4000 of this Title for conciliation proceedings in the Bureau of
					 Conciliation and Mediation Services of the Divisions of Taxation.
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 71 - Agent's License › Section 71.5 - Refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 472(1), 480 and 482-a
(a)
(1)
					 Where a person files an application for a license as a cigarette agent, or for
					 relicensing as an agent, the Department of Taxation and Finance, in
					 circumstances described herein, may refuse to license such applicant and may
					 deny such application pursuant to the provisions of this section, provided an
					 opportunity for a hearing has been afforded the applicant.
(2) For purposes of this Part, the term
controlling person
shall mean any person who is:
(i) an officer, director or partner of an
					 applicant for a license as a cigarette agent or of a licensee, or
(ii) a shareholder of a corporate applicant
					 or licensee who directly or indirectly owns more than 10 percent of the number
					 of shares of stock of such applicant or licensee entitling the shareholder to
					 vote for the election of the applicant's or licensee's directors or trustees.
					 In the case of a corporate applicant or licensee which at the relevant times
					 has four or fewer shareholders entitled to vote for the election of directors
					 or trustees, in lieu of the more than 10 percent threshold prescribed herein, a
					 direct or indirect ownership of 25 percent or more of the voting stock shall
					 apply.
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 71 - Agent's License › Section 71.6 - Cancellation or suspension of a license as a cigarette agent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 472(1), 480, 482-a, 484(a), 1081(c),
						1094
(a) The license of any cigarette
					 agent may be cancelled or suspended by the Department of Taxation and Finance
					 pursuant to the provisions of this section. A determination as to whether a
					 license should be cancelled or suspended and the duration of suspension will be
					 made by the department on the basis of the circumstances in each case. The
					 department may, in its discretion, continue such license upon such terms and
					 conditions as it may deem necessary for the protection of the revenue under
					 article 20 of the Tax Law and the cigarette marketing standards contained in
					 article 20-A of such law.
(b)
(1) Generally, a license as a cigarette agent
					 will not be cancelled nor suspended unless the agent has had an opportunity for
					 a hearing prior to such action (see subdivision [c] of this section for
					 exceptions). A license may be cancelled or suspended upon a licensee's:
(i) failure to file, deposit or maintain in
					 full force and effect the credit bond or other acceptable security, or increase
					 the amount thereof, as required by the Department of Taxation and Finance (if
					 such agent has elected and has been approved by the department to purchase
					 cigarette stamps on credit);
(ii)
					 failure to comply with any of the provisions of article 20 or article 20-A of
					 the Tax law or any rule or regulation adopted pursuant thereto (see also
					 article 2 of this Subchapter); or
(iii) knowingly aiding and abetting another
					 person in violating any of the provisions of such articles or of such rules or
					 regulations.
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 71 - Agent's License › Section 71.8 - License renewal

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 472(1) and 480(4)
(a) If the Department of Taxation and Finance
					 considers it necessary for the proper administration of the cigarette tax
					 imposed by article 20 of the Tax Law or the cigarette marketing standards
					 contained in article 20-A of such law, the department may require every
					 cigarette agent to:
(1) file a new application
					 for a license as a cigarette agent;
(2) again comply with, or prove its
					 compliance with, all of the provisions of the Tax Law and this Title in
					 relation to a cigarette agency; and
(3) surrender its existing certificates of
					 license as a cigarette agent.
The department may require such a license renewal not
						more often than once every three years. All agents' certificates of license as
						cigarette agents shall expire on a common date prescribed by the
						department.
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 72 - Cigarette Wholesale Dealer's License › Section 72.1 - Licensing of wholesale dealers of cigarettes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475 and 480
(a)
(1) The
					 Department of Taxation and Finance, upon application, may license a person to
					 be a wholesale dealer of cigarettes as defined in section
					 70.2(h)(2) 
					 of this Title. No person shall sell cigarettes in New York State for purposes
					 of resale nor own, operate or maintain one or more cigarette vending machines
					 in, at or upon any New York premises owned or occupied by someone else, unless
					 such person has been granted and publicly displays, in such person's place of
					 business, a license as a wholesale dealer of cigarettes or unless otherwise
					 provided for in this Title. Further, no cigarette agent shall 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 Part.
(2) The license
					 granted to a wholesale dealer by the department is personal to the person to
					 whom it is granted and such license is not assignable. Except as provided
					 herein, a license as a wholesale dealer shall continue in effect until
					 cancelled or suspended by the department or until surrendered by the
					 licensee.
(3) Nothing in this
					 subdivision, nor Title, shall be construed to require licensing in any
					 circumstance in which the State is without power to do so by reason of the
					 United States Constitution or any laws enacted pursuant thereto. Furthermore,
					 in isolated circumstances, in which the State has the power to require
					 licensing, the department may allow a person to act in the capacity of a
					 wholesale dealer without obtaining a wholesale dealer's license for an
					 exclusive purpose which is not in the usual course of such person's business. A
					 person who wishes to act in such capacity must receive the advanced written
					 approval of the department or must act under order or direction of a
					 court.
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 72 - Cigarette Wholesale Dealer's License › Section 72.2 - Refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 480 and 482-a
(a)
(1)
					 Where a person files an application for a license as a wholesale dealer of
					 cigarettes, or for relicensing as a wholesale dealer, the Department of
					 Taxation and Finance, in circumstances described herein, may refuse to license
					 such applicant and may deny such application pursuant to the provision of this
					 section, provided an opportunity for a hearing has been afforded the
					 applicant.
(2) For purposes of this
					 Part, the term
controlling person
shall mean any person who
					 is:
(i) an officer, director or partner of an
					 applicant for a license as a wholesale dealer of cigarettes or of a licensee;
					 or
(ii) a shareholder of a
					 corporate applicant or licensee who directly or indirectly owns more than 10
					 percent of the number of shares of stock of such applicant or licensee
					 entitling the shareholder to vote for the election of the applicant's or
					 licensee's directors or trustees. In the case of a corporate applicant or
					 licensee which at the relevant time has four or fewer shareholders entitled to
					 vote for the election of directors or trustees, in lieu of the more than 10
					 percent threshold prescribed herein, a direct or indirect ownership of 25
					 percent or more of the voting stock shall apply.
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 72 - Cigarette Wholesale Dealer's License › Section 72.3 - Cancellation or suspension of a license as a wholesale dealer of cigarettes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 480, 482-a, 484(a), 1081(c) and 1094
(a) The license of any wholesale dealer of
					 cigarettes may be cancelled or suspended by the Department of Taxation and
					 Finance pursuant to the provisions of this section. A determination as to
					 whether a license should be cancelled or suspended and the duration of
					 suspension will be made by the department on the basis of the circumstances in
					 each case. The department may, in its discretion, continue such license upon
					 such terms and conditions as it may deem necessary for the protection of the
					 revenue under article 20 of the Tax Law and the cigarette marketing standards
					 contained in article 20-A of such law.
(b)
(1)
					 Generally, a license as a wholesale dealer of cigarettes will not be cancelled
					 nor suspended unless the dealer has had an opportunity for a hearing prior to
					 such action (see subdivision [c] of this section for exceptions). A license may
					 be cancelled or suspended upon a licensee's:
(i) failure to comply with any of the
					 provisions of article 20 or article 20-A of the Tax Law or any rule or
					 regulation adopted pursuant thereto (see also Article 2 of this Subchapter);
					 or
(ii) knowingly aiding and
					 abetting another person in violating any of the provisions of such articles or
					 of such rules or regulations.
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 72 - Cigarette Wholesale Dealer's License › Section 72.4 - Notification of cancellation, suspension or refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 480(5)
The provisions of section
						71.7 
						of this Title apply to the provisions of this Part in the same manner and with
						the same force and effect as if the language had been incorporated in full into
						this Part and had expressly referred to the wholesale dealer's license under
						this Part, except to the extent that any such provision is either inconsistent
						with a provision of this Part or is not relevant to this
						Part.
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 73 - Cigarette And Tobacco Products Retail Dealer And Vending Machine Registration › Section 73.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 73 - Cigarette And Tobacco Products Retail Dealer And Vending Machine Registration › Section 73.3 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 74.1 - Imposition of tax on the possession of cigarettes for sale

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 4, 471 and 475
(a)
(1)
					 Except as otherwise provided for in this section, all cigarettes possessed in
					 New York State by any person for sale in the State are subject to the tax
					 imposed by article 20 of the Tax Law. It shall be presumed that all cigarettes
					 within the State are subject to tax until the contrary is established. The
					 burden of proof that any cigarettes are not so subject to tax will be upon the
					 person or persons in possession of such cigarettes.
(2) The tax on the possession of cigarettes
					 for sale is imposed at the rate of $4.35 for each 20 cigarettes or fraction
					 thereof. If a package of cigarettes contains more than 20 cigarettes, the rate
					 of tax on those cigarettes in excess of 20 is $1.0875 for each five cigarettes
					 or fraction thereof.
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 74.3 - Affixation and cancellation of cigarette stamps

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471, 472(1), 473, 475 and 481(2)
(a)
(1) In
					 general, unstamped packages of cigarettes are introduced into New York State
					 primarily by manufacturers of cigarettes and by dealers having exclusive
					 distribution privileges. While the mere possession of cigarettes to be sold
					 within the State brings with it a presumption of a taxable event, persons who
					 introduce cigarettes into the New York State market, for sale therein, may do
					 so without subjecting themselves to such presumption and without violating any
					 provision of the Tax Law or this Title, provided the cigarettes are:
(i) transported in the State by way of common
					 carrier only;
(ii) stored, if
					 necessary, in bonded or public warehouses; and
(iii) sold exclusively to licensed cigarette
					 agents who shall affix and cancel the cigarette tax stamps.
Dealers and manufacturers, other than agents, in
						possession of unstamped packages of cigarettes, except as provided herein or
						elsewhere in this Title, may be held liable for the cigarette tax and for
						violation of the Tax Law and this Title.
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 74.5 - Imposition of tax on the use of cigarettes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 471-a, 475 and 1814
(a) As a supplement to the tax imposed on
					 cigarettes possessed in New York State for sale, article 20 of the Tax Law also
					 imposes a tax on cigarettes possessed in the State for purposes other than
					 sale. Except as provided for in this section, the cigarette use tax is imposed
					 and must be paid on all cigarettes used in the State by any person. As defined
					 in section
					 70.2(d) 
					 of this Title, a
use of cigarettes
constitutes the exercise of
					 any right or power, actual or constructive, with respect to cigarettes, but
					 does not include possession for sale. Accordingly, the cigarette tax imposed
					 upon cigarettes used in the State is a complement to the tax imposed on
					 cigarettes possessed for sale in the State and all of the provisions of article
					 20 of the Tax Law and this Title regarding the latter tax, if not inconsistent
					 with this section, shall apply to the administration and enforcement of the use
					 tax in the same manner as if the language of said provisions had been
					 incorporated in full into this section.
(b)
(1) The
					 tax on cigarettes used in the State is imposed at the rate of $4.35 for each 20
					 cigarettes or fraction thereof. If a package of cigarettes contains more than
					 20 cigarettes, the rate of tax on those cigarettes in excess of 20 is $1.0875
					 for each five cigarettes or fraction thereof.
(2) Within 24 hours after a taxable use of
					 cigarettes has occurred, if the cigarette tax has not been paid, the person so
					 using such cigarettes must file a return with the Department of Taxation and
					 Finance and must remit with such return the tax shown to be due thereon (see
					 section
					 75.3 
					 of this Title).
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 74.6 - Taxes imposed on qualified reservations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 470, 471, 471-e and 475
(a)
General.
(1) Qualified Indians may purchase cigarettes
					 for such qualified Indians' own use or consumption exempt from cigarette tax on
					 their nations' or tribes' qualified reservations. However, such qualified
					 Indians purchasing cigarettes off their reservations or on another nation's or
					 tribe's reservation, and non-Indians making cigarette purchases on an Indian
					 reservation are not exempt from paying the cigarette tax when purchasing
					 cigarettes within this State.
(2)
					 All cigarettes sold on an Indian reservation to non-members of the Indian
					 nation or tribe and to non-Indians will be taxed, and evidence of such tax will
					 be by means of an affixed cigarette tax stamp.
(3) All cigarettes sold by agents and
					 wholesale dealers to Indian nations or tribes or reservation cigarette sellers
					 located on Indian reservations must bear a tax stamp.
(4) As provided in subdivision (b) of this
					 section, an Indian nation or tribe may elect to participate in the Indian tax
					 exemption coupon system established in section 471-e  of the Tax Law which provides a
					 mechanism for the collection of tax on cigarette sales on its qualified
					 reservation to non-members of the Indian nation or tribe and to non-Indians and
					 for the delivery of quantities of tax-exempt cigarettes to the Indian nation or
					 tribe for the use or consumption of the nation or tribe or by its
					 members.
(5) If an Indian nation or
					 tribe within this State does not elect to participate in the Indian tax
					 exemption coupon system, the prior approval system established in section 471 (5)  of the Tax Law will
					 be the mechanism for the delivery of quantities of tax-exempt cigarettes to the
					 Indian nation or tribe for the use or consumption of the nation or tribe or by
					 its members as set forth in subdivision (d) of this section.
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 74.7 - Agent certification

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 471(1) and (4)
(a)
General.
(1) Pursuant to section 471 (4)  of the Tax Law, no
					 person, including but not limited to a tobacco product manufacturer, may sell
					 unstamped packages of cigarettes to any agent until the person selling the
					 unstamped packages of cigarettes (the supplier) receives a certification from
					 such agent purchasing the unstamped packages of cigarettes certifying, in good
					 faith and under penalty of perjury, that none of the unstamped packages of
					 cigarettes the agent will purchase for resale in or into New York State will be
					 resold by the agent in violation of the terms of article 20 of the Tax
					 Law.
(2) Before an agent may
					 purchase unstamped packages of cigarettes for resale in or into New York State,
					 the agent must provide to the supplier and to the department, in good faith, a
					 certification, under penalty of perjury, that none of the unstamped packages of
					 cigarettes the agent purchases from the supplier will be resold by the agent in
					 violation of the terms of article 20 of the Tax Law.