Form Cg-89 - Wholesale Dealer Of Cigarettes Informational Return Page 2
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1
2Instructions
CG-89 (7/10) (back)
Where to file
Who must file
Mail your return and any related attachments to:
Every licensed wholesale dealer of cigarettes, including a wholesale dealer who is also an agent,
NYS TAX DEPARTMENT
CIGARETTE TAX
must file this return.
PO BOX 5420
When to file
ALBANY NY 12205-5420
You must file this return on or before the 20th day of the month following the end of the previous
Private delivery services — If you choose, you may use a private delivery service, instead
quarter.
of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date,
you need to establish the date you filed or paid your tax, you cannot use the date recorded
Identification information
by a private delivery service unless you used a delivery service that has been designated by
the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently
Wholesale dealer information — Enter your employer identification number (EIN), legal name,
designated delivery services are listed in Publication 55, Designated Private Delivery Services.
trade name (if applicable), street address, and business telephone number.
See Need help? below for information on obtaining forms and publications.) If you have used a
designated private delivery service and need to establish the date you filed your form, contact
Return period — Enter the ending date of the quarter covered by this return.
that private delivery service for instructions on how to obtain written proof of the date your form
was given to the delivery service for delivery. If you use any private delivery service, whether it is
Check boxes
a designated service or not, send the forms covered by these instructions to: Misc Tax Insourcing
No business this quarter — Mark an X in this box if you did no business in this quarter.
Unit, W A Harriman Campus, Albany NY 12227.
Cancel license — Mark an X in this box if you are requesting your license be canceled.
Privacy notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax
Amended return — Mark an X in this box if this return corrects a previous return. Indicate the
Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and
may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
quarter and year of the return you are correcting. The amended return should show the correct
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and
figures for that quarter, not the difference. An explanation of the changes must accompany the
exchange of tax information programs as well as for any other lawful purpose.
amended return.
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention,
support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized
Sales and transfers
by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
Columns A and B — Name, address, and EIN of customer — Enter the name, address and
This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus,
EIN of every customer to whom cigarettes, tobacco products, or non-cigarette items have been
Albany NY 12227; telephone (518) 457-5181.
sold or transferred during the quarter.
Need help?
Column C — Date of transaction — Enter the date that the cigarettes, tobacco products, or
non-cigarette items were sold or transferred to the customer.
Internet access:
Column D — Number of cartons sold and/or transferred to customers — Enter the quantity
(for information, forms, and publications)
of cartons of cigarettes sold or transferred to each customer during the quarter.
Miscellaneous Tax Information Center:
(518) 457-5735
Columns E, F, and G — Enter the total sales price of cigarettes, tobacco products and
In-state callers without free long distance: 1 800 470-4353
non-cigarette items sold or transferred to each customer during the quarter. Total sales price
To order forms and publications:
(518) 457-5431
includes the number of units sold, multiplied by the selling price, less any returns for each
In-state callers without free long distance: 1 800 462-8100
customer.
Text Telephone (TTY) Hotline
Example: In June 2010, a wholesale dealer sold 10 cartons of cigarettes to retail dealer A for
(for persons with hearing and
$62.50 per carton. In August 2010, retail dealer A returned 2 cartons of cigarettes that they
speech disabilities using a TTY):
1 800 634-2110
purchased for $62.50 per carton. The total sales price of cigarettes sold to retail dealer A for the
quarter ending August 31, 2010, would be $500.
($62.50 x 10 = $625. $62.50 x 2 = 125. $625 - $125 = $500)
Column H — Total — Enter the combined sales price of sales and transfers to customers
(columns E, F, and G) from each row.
Certification
Sign the required certification. Please read the certification carefully before signing.
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