Form Cg-11-Mn - Cigarette Tax Floor Tax Return
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3CG-11-MN
New York State Department of Taxation and Finance
Cigarette Tax Floor Tax Return
(6/10)
To be filed by all cigarette stamping agents, wholesale dealers (including vending machine operators), and retail
dealers who have an inventory of cigarettes and/or unaffixed tax stamps as of close of business June 30, 2010.
Read instructions, Form CG-11-I, before completing. This return must be filed on or before September 20, 2010. Keep a copy for audit purposes for at least three years.
Wholesale license number
Agent’s license number (if applicable)
Sales tax identification number
Business name as shown on cigarette license
Address
(number and street or rural route)
City, village, or post office
State
ZIP code
Telephone number
(
)
Effective July 1, 2010, the New York State excise tax on cigarettes increased from $2.75 to $4.35 per pack of 20 cigarettes; the joint
New York State and New York City rate increased from $4.25 to $5.85 per pack of 20 cigarettes.
Business activities:
Cigarette stamping agent
Yes
No
Wholesale dealer
Yes
No
Retail dealer
Yes
No
Vending machine operator
Yes
No
Vendors with more than one business location must file a consolidated return and complete Schedule A before making entries below.
Vending machine operators must complete Schedule B before making entries below.
Inventory of unstamped cigarette packs and unaffixed tax stamps at the old rate.
To be completed by cigarette stamping agents only.
Floor
1 Resident agents only: number of packs of unstamped cigarettes on hand ..........
1
Tax Rate
2 Number of unaffixed $2.75 state-only tax stamps on hand ...................................
2
× $
1.60 = $
3 Number of unaffixed $4.25 joint tax stamps on hand ............................................
3
× $
1.60 = $
4 Number of unaffixed $3.4375 state tax stamps for packs of 25 cigarettes on hand ...
4
× $
2.00 = $
5 Number of unaffixed $5.3175 joint tax stamps for packs of 25 cigarettes on hand ....
5
× $ 2.00 = $
6 Floor tax due on unaffixed stamps
.................................................
(cigarette agents only; add lines 2 through 5)
6
Inventory of cigarette packs stamped at the pre-July 1, 2010 rate.
To be completed by cigarette stamping agents, wholesale
dealers (including vending machine operators), and retail dealers.
7 Number of packs of 20 cigarettes with New York State only tax stamps
(1 pack of 25 = 1.25 packs of 20) ............................................................................
7
8 Number of packs of 20 cigarettes with joint New York State and New York City
tax stamps (1 pack of 25 = 1.25 packs of 20) .........................................................
8
9 Total number of packs of cigarettes with tax stamps on hand
9
............................................
(add lines 7 and 8)
10 Floor tax per pack of 20 cigarettes ................................................................................................................. 10
1.60
11 Floor tax due on cigarettes stamped at the old rate
.................................................. 11
(multiply line 9 by line 10)
12 Total floor tax due
.............................................................................................................. 12
(add lines 6 and 11)
Amount due
13 Penalty if filed after September 20, 2010
.............................................................................. 13
(see instructions)
14 Interest if filed after September 20, 2010
.............................................................................. 14
(see instructions)
15 Total amount due
Pay this amount
(add lines 12, 13, and 14).
......................................................................................
15
16 Enter the amount of remittance
............................................................................................. 16
(see instructions)
Do not write in this space
Important: Failure to file this return and pay the cigarette floor tax due will result in the imposition
of civil penalties and interest under New York State Tax Law Article 20 and may result in criminal
penalties under Tax Law Article 37.
I hereby certify that this return is true and correct.
Signature
Title
Date
E-mail address
Mail your return and remittance to:
NYS TAX DEPARTMENT
CIGARETTE FLOOR TAX
PO BOX 1833
ALBANY NY 12201-1833
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