Licensed Cigarette/Other Tobacco Products Activity Report Information - DOF

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Licensed Cigarette Activity Report Information (CTX-R)

Who Should File This Report?

All NYC wholesale cigarette licensees who sell, transfer, or distribute cigarettes in NYC must file a Form CTX-R and all other applicable tax schedules.

When to File This Report

Agent-jobbers must file form CTX-R monthly. Sub-jobbers and vending machine operators must file form CTX-R quarterly.

Quarterly Reporting Periods:

December through February

March through May

June through August

September through November.

Note: The CTX-R, with schedules A through F, must be filed by both resident and non-resident stamping agents and wholesale dealers. The CTX-NR no longer exists.

Who is an Agent-Jobber?

An agent-jobber (stamping agent) is any person authorized by the commissioner of the Department of Finance to purchase and affix adhesive or meter stamps.

Resident Agent
A resident agent is an agent-jobber who is located within New York City.

Non-Resident Agent
A non-resident agent is an agent-jobber who is located outside New York City.

Who is a Sub-Jobber?

A sub-jobber (wholesale dealer) is any person authorized by the commissioner of the Department of Finance to sell cigarettes to retail dealers or others for the purpose of resale only.

Who is a Vending Machine Operator?

A vending machine operator is authorized to own, operate, or maintain one or more cigarette vending machines. machines.

Submit Cigarette Activity Electronically

Instructions for Submitting CTX-R Electronically

Log in to your e-Services account

Select “CTX account”

Select the period for which you want to file your CTX return

Enter cigarette inventory information

Click on the "Schedule F" link to complete your information

Click on the "Upload Schedule F" button at the top of the screen

A display box will open and ask you to "browse" (locate your saved spreadsheet)

Click "OK" to upload your excel spreadsheet

Record Keeping Requirements for Agent-Jobbers and Wholesalers

All agent-jobbers and sub-jobbers must keep and maintain records of taxable and non-taxable (exempt) cigarette sales. Records must also be kept and made available upon request for returned cigarettes and transfers involving stamped and unstamped cigarettes with other agents (Title 19 of the Rules of the City of New York, Section 4-17 (19 RCNY 4-17), Records to Be Kept).

Privacy Act Notice

The amended Federal Privacy Act of 1974 requires agencies requesting Social Security numbers to inform individuals from whom they seek information as to whether compliance is voluntary or mandatory, why the request is being made, and how the information is being used. The disclosure of Social Security numbers is mandated by Section 11-102-1 of the Administrative Code of the City of New York. Disclosure is requested to facilitate the processing of the cigarette tax.

Contact Us

For more information and assistance:

By Mail:

NYC Department of Finance
Sheriff's Office, Tobacco Tax Unit
30-10 Starr Avenue, 2nd Floor
Long Island City, NY 11101

By Phone:

Call 718-610-4080
Monday through Friday
9:00am to 4:30pm

By Email:

Contact Us