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 73.1 - Registration of retail dealers and vending machines

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 475 and 480-a
(a)
General.
(1) Except as provided in this subdivision,
					 every retail dealer of cigarettes as defined in section
					 70.2(h) 
					 of this Title and every retail dealer of tobacco products as defined in section
					 89.2(d) 
					 of this Title must be registered with the Department of Taxation and Finance.
					 In addition, every vending machine through which cigarettes or tobacco products
					 are sold in New York State must be registered with the department. For purposes
					 of this Part only, a person will not be considered to be a retail dealer by
					 virtue of any sales of cigarettes or tobacco products made through vending
					 machines, but shall instead be considered a vending machine owner or operator
					 with respect to such sales.
(2)
					 Retail dealers. Every retail dealer must register and publicly display a
					 certificate of retail dealer registration (hereafter referred to as a
					 registration certificate), issued by the department, in each place of business
					 located in this State through which the dealer sells cigarettes or tobacco
					 products at retail. A retail dealer who does not have a regular place of
					 business must register and publicly display such a certificate on each of its
					 carts, stands, trucks or other merchandising devices through which it sells
					 cigarettes or tobacco products in this State. In the event that a retail dealer
					 has both regular places of business and such merchandising devices through
					 which cigarettes or tobacco products are sold, such dealer must publicly
					 display a registration certificate at each place of business and upon each
					 merchandising device, regardless of proximity. Registration certificates must
					 be conspicuously displayed for the purposes of inspection and enforcement of
					 the provisions of article 20 of the Tax Law. Where a retail dealer also sells
					 cigarettes or tobacco products in this State through vending machines, such
					 retail dealer is also subject to the registration provisions of this Part as a
					 vending machine owner or operator.
(3) Vending machines. Every person who owns
					 one or more vending machines through which cigarettes or tobacco products are
					 sold in this State, regardless of whether located on the premises of the
					 vending machine owner or on the premises of any other person, must register
					 each such vending machine with the department. However, if the owner is not the
					 operator of the vending machine, then any person who operates the machine,
					 regardless of whether located on the premises of the vending machine owner or
					 operator or on the premises of any other person, must register such machine. A
					 vending machine registration certificate (hereafter referred to as a
					 registration certificate), in such form as the department shall prescribe, must
					 be conspicuously affixed to each vending machine that is subject to
					 registration, for the purposes of inspection and enforcement of the provisions
					 of article 20 of the Tax Law. Where a vending machine owner or operator also
					 sells cigarettes or tobacco products in this State at retail other than through
					 vending machines, such vending machine owner or operator is also subject to
					 registration as a retail dealer.
(4) Separate registrations are not required
					 if both cigarettes and tobacco products will be sold in New York State. That
					 is, a retail dealer or a vending machine who or which sells both cigarettes and
					 tobacco products from a single location or machine, as the case may be, need
					 only be registered with the department once for such location or
					 machine.