Form CTX-R Cigarette Tax Activity Report - New York City

Form CTX-R is a New York City Department of Finance form also known as the "Cigarette Tax Activity Report". The latest edition of the form was released in June 8, 2017 and is available for digital filing.

Download a PDF version of the Form CTX-R down below or find it on New York City Department of Finance Forms website.

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NYC DEPARTMENT OF FINANCE
FORM
SHERIFF DIVISION
CTX-R
GENERAL INFORMATION, DEFINITIONS AND INSTRUCTIONS
TM
Department of Finance
FOR FILING NEW YORK CITY CIGARETTE ACTIVITY REPORT
Mail to: NYC Department of Finance, Sheriff Division, CTX Unit, 30-10 Starr Ave., 2nd Fl., Long Island City, NY 11101
• Resident Agent is an Agent-
HIGHLIGHTS
INSTRUCTIONS FOR
Jobber (Stamping Agent) who
COMPLETING THIS REPORT
is located within the City of
Online electronic filing is now
New York.
available for New York City Ciga-
Form CTX-R - Licensed Agent-
rette Activity reports.
• Non-Resident Agent is an
Jobbers, Sub-Jobbers and Vend-
Agent-
Jobber
(Stamping
ing Machine Operators Activity
All NYC Cigarette Agent-jobbers
Agent) who is located outside
Report
(Stamping Agents) and Sub-job-
of the City of New York.
bers
(Wholesale
Dealer)
All Licensees must complete
Licensees can now use a single
Sections I and V.
WHO IS A SUB-JOBBER
form to report their wholesale cig-
arette activity.
Sections II and III must be
completed by resident Agent.
A Sub-Jobber (Wholesale Dealer)
A new schedule (Schedule F) has
is any person authorized by the
Sections II-NR and III are to be
been added to the revised Form
Commissioner of Finance to sell
completed by non-resident Agent.
CTX-R to report sales of ciga-
cigarettes to retail dealers or
rettes with joint NYC/ NYS
other persons for purpose of
Section IV must be used to
stamps affixed.
resale only.
This also includes
report joint NYS/NYC stamped
any person who owns, operates
cigarette sales during the peri-
WHO SHOULD FILE
or maintains one or more ciga-
od by all Cigarette Licensees.
THIS REPORT
rette vending machines in, at or
upon a premises owned or occu-
Schedule A - Cigarette Without
All NYC Cigarette Licensees deal-
pied by any other person.
Joint NYS/NYC Stamps Manu-
ing in wholesale cigarettes for
factured, Purchased or Other-
sale, transfer or other forms of
WHO IS A VENDING MACHINE
wise Acquired
cigarette distribution in NYC must
OPERATOR
file a Form CTX-R with the appro-
This schedule is used to report ciga-
priate schedules completed.
See "Who Is A Sub-jobber" above.
rettes manufactured, purchased, or
otherwise acquired, without joint
WHEN TO FILE THIS FORM
Cigarette
Stamping
Agents
NYS/NYC stamps affixed. The total
(Agent-Jobbers),
Wholesale
Agent-Jobbers must file Form
number of cigarettes should be sum-
Dealers (Sub-Jobbers) and Vend-
CTX-R on a monthly basis with
marized at Section I, Line 2 and post-
ing Machine Operators must
the Department of Finance; Sub-
ed to Form CTX-R, Section II, Line 2.
report their wholesale cigarette
Jobbers and Vending Machine
(The total number of cigarettes pur-
distribution activity using this
Operators must file Form CTX-R
chased and still in transit should be
Form CTX-R. You may now, for
on a quarterly basis.
entered on Section I, Line 3).
your convenience, file the form
electronically.
NOTE - The CTX-R replaces Form
Schedule B - Sales of Ciga-
WHO IS AN AGENT-JOBBER
CTX-NR which no longer exists.
rettes Without Joint NYS/NYC
Stamps to Exempt Agencies
The new Form CTX-R, Schedules
An
Agent-Jobber
(Stamping
A to F, must be filed by both Res-
Agent) is any person authorized
ident and Non-Resident Agent-
This schedule is used to report
by the Commissioner of Finance
Jobbers, Sub-Jobbers.
cigarettes sold to exempt agen-
to purchase and affix adhesive or
cies or entities, without joint
meter stamps.
NYC DEPARTMENT OF FINANCE
FORM
SHERIFF DIVISION
CTX-R
GENERAL INFORMATION, DEFINITIONS AND INSTRUCTIONS
TM
Department of Finance
FOR FILING NEW YORK CITY CIGARETTE ACTIVITY REPORT
Mail to: NYC Department of Finance, Sheriff Division, CTX Unit, 30-10 Starr Ave., 2nd Fl., Long Island City, NY 11101
• Resident Agent is an Agent-
HIGHLIGHTS
INSTRUCTIONS FOR
Jobber (Stamping Agent) who
COMPLETING THIS REPORT
is located within the City of
Online electronic filing is now
New York.
available for New York City Ciga-
Form CTX-R - Licensed Agent-
rette Activity reports.
• Non-Resident Agent is an
Jobbers, Sub-Jobbers and Vend-
Agent-
Jobber
(Stamping
ing Machine Operators Activity
All NYC Cigarette Agent-jobbers
Agent) who is located outside
Report
(Stamping Agents) and Sub-job-
of the City of New York.
bers
(Wholesale
Dealer)
All Licensees must complete
Licensees can now use a single
Sections I and V.
WHO IS A SUB-JOBBER
form to report their wholesale cig-
arette activity.
Sections II and III must be
completed by resident Agent.
A Sub-Jobber (Wholesale Dealer)
A new schedule (Schedule F) has
is any person authorized by the
Sections II-NR and III are to be
been added to the revised Form
Commissioner of Finance to sell
completed by non-resident Agent.
CTX-R to report sales of ciga-
cigarettes to retail dealers or
rettes with joint NYC/ NYS
other persons for purpose of
Section IV must be used to
stamps affixed.
resale only.
This also includes
report joint NYS/NYC stamped
any person who owns, operates
cigarette sales during the peri-
WHO SHOULD FILE
or maintains one or more ciga-
od by all Cigarette Licensees.
THIS REPORT
rette vending machines in, at or
upon a premises owned or occu-
Schedule A - Cigarette Without
All NYC Cigarette Licensees deal-
pied by any other person.
Joint NYS/NYC Stamps Manu-
ing in wholesale cigarettes for
factured, Purchased or Other-
sale, transfer or other forms of
WHO IS A VENDING MACHINE
wise Acquired
cigarette distribution in NYC must
OPERATOR
file a Form CTX-R with the appro-
This schedule is used to report ciga-
priate schedules completed.
See "Who Is A Sub-jobber" above.
rettes manufactured, purchased, or
otherwise acquired, without joint
WHEN TO FILE THIS FORM
Cigarette
Stamping
Agents
NYS/NYC stamps affixed. The total
(Agent-Jobbers),
Wholesale
Agent-Jobbers must file Form
number of cigarettes should be sum-
Dealers (Sub-Jobbers) and Vend-
CTX-R on a monthly basis with
marized at Section I, Line 2 and post-
ing Machine Operators must
the Department of Finance; Sub-
ed to Form CTX-R, Section II, Line 2.
report their wholesale cigarette
Jobbers and Vending Machine
(The total number of cigarettes pur-
distribution activity using this
Operators must file Form CTX-R
chased and still in transit should be
Form CTX-R. You may now, for
on a quarterly basis.
entered on Section I, Line 3).
your convenience, file the form
electronically.
NOTE - The CTX-R replaces Form
Schedule B - Sales of Ciga-
WHO IS AN AGENT-JOBBER
CTX-NR which no longer exists.
rettes Without Joint NYS/NYC
Stamps to Exempt Agencies
The new Form CTX-R, Schedules
An
Agent-Jobber
(Stamping
A to F, must be filed by both Res-
Agent) is any person authorized
ident and Non-Resident Agent-
This schedule is used to report
by the Commissioner of Finance
Jobbers, Sub-Jobbers.
cigarettes sold to exempt agen-
to purchase and affix adhesive or
cies or entities, without joint
meter stamps.
General Information, Definitions and Instructions for Filing New York City Cigarette Activity Report
Page 2
York City, without joint NYS/NYC
NYS/NYC stamps affixed. The
CUSTOMER ASSISTANCE
total number of cigarettes should
stamps affixed. The total number
be summarized at Section I, Line
of cigarettes should be summa-
For information and assistance
2 and posted to Form CTX-R,
rized at Section I, Line 2 and post-
contact us
Section II, Line 4.
ed to Form CTX-R, Section II,
Line 7.
Schedule C - Cigarettes Without
Joint NYS/NYC Stamps Sold,
Schedule F - Sale of Cigarettes
BY MAIL:
Transferred and Delivered from
With Joint NYS/NYC Stamps
New York City to Points Outside
Activity Report
New York State
NYC Department of Finance (DOF)
Sheriff Division, CTX Unit
This form is used to report ciga-
This schedule is used to report
30-10 Starr Avenue, 2nd Floor
rettes sold within New York City,
cigarettes sold, transferred and
Long Island City, NY 11101
with joint NYS/NYC stamps
delivered from New York City to
affixed. The total number of ciga-
points outside New York State,
rettes should be summarized at
BY TELEPHONE:
without joint NYS/NYC stamps
Section I, Line 2 and posted to
affixed.
Form CTX-R, Section IV, Line 4.
Telephone No. 718-610-4080
Monday through Friday
The total number of cigarettes
RECORD KEEPING REQUIRE-
9:00 am to 4:30 pm
should be summarized at Section
MENTS FOR NEW YORK CITY
I, Line 2 and posted to Form CTX-
LICENSED CIGARETTE STAMP-
R, Section II, Line 5.
ING AGENTS AND WHOLE-
BY EMAIL:
SALERS.
Schedule D - Cigarettes Without
Joint NYS/NYC Stamps Sold,
ctxunit@finance.nyc.gov
Every
Stamping
Agent
and
Transferred and Delivered from
Wholesale Dealer (other than a
New York City to Points Outside
manufacturer) must keep and
the City but within New York
maintain records of taxable and
State
non-taxable (exempt) cigarettes.
They must also make and keep
This schedule is used to report
records concerning returned ciga-
cigarettes sold, transferred, and
rettes and transfers involving
delivered from New York City to
stamped and unstamped ciga-
points outside of the city but with-
rettes involving other agents (Title
in New York State without joint
19 of the Rules of the City of New
NYS/NYC stamps affixed. The
York Section § 4-17 (19 RCNY 4-
total number of cigarettes should
17) Records to be Kept).
be summarized at Section I, Line
2 and posted to Form CTX-R,
Section II, Line 6.
Schedule E - Cigarettes Without
Joint NYS/NYC Stamps Sold,
Transferred and Delivered to
Other Dealers Within New York
City
This form is used to report ciga-
rettes sold, transferred and deliv-
ered to other dealers within New
NYC DEPARTMENT OF FINANCE
FORM
FOR DEPARTMENT USE ONLY
SHERIFF DIVISION
CIGARETTE TAX
L.
CTX-R
C
hECKED bY
TM
ACTIVITY REPORT
D
ATE
Department of Finance
R
EMARKS
Mail to: NYC Department of Finance, Sheriff Division, CTX Unit, 30-10 Starr Ave., 2nd Fl., Long Island City, NY 11101
Instructions: Use this form if you are a Licensed Cigarette Agent-Jobber, Sub-Jobber or Vending Machine Operator Activity Report and are
licensed by New York City to stamp or distribute cigarettes within the City of New York. This report must be received with the required support-
ing Cigarette Tax Schedule(s) attached, within 15 days after the end of the required reporting period indicated in Section I, Item 2.
SECTION I - LICENSEES (AGENT-JOBBERS, SUB-JOBBERS AND VENDING MACHINE OPERATORS)
1. Name:
2. Reporting Period:
______________ 20______ TO ______________ 20______
-
-
MONTh
DAY
YEAR
MONTh
DAY
YEAR
3. Street Address:
City:
State:
zip Code:
4. E-mail Address:
5. EIN/SSN:
6. NY State License Number:
7. NY City License Number:
SECTION II - REPORT OF ACTIVITY - UNSTAMPED AND NY STATE STAMPED CIGARETTES
(To be completed by Agent-Jobbers located within New York City.) Indicate the
NUMbER OF INDIVIDUAL CIGARETTES
amounts for lines 1-10 in the appropriate column(s). Enter the number and odd-size
.
Packing Size
Packing Size
Packing Size
MISC
packages in the miscellaneous column. (Example: 5, 24, 100, 240, etc.)
10
20
25
SIzE
NO
1. Inventory of unstamped cigarettes at the beginning of the period........................_____________________________________________________
2. Number of unstamped and New York State stamped cigarettes manufactured,
purchased or otherwise acquired. (Schedule A, Line 2)....................................... _____________________________________________________
3. Total (add Lines 1 and 2)........................................................................................_____________________________________________________
4. Sales made to exempt agencies (Schedule b, Line 2).......................................... _____________________________________________________
5. Sales delivered and transfer(s) made to points outside the State of New York
(Schedule C, Line 2)..............................................................................................._____________________________________________________
6. Sales delivered and transfer(s) made to points outside the City but within the
State of New York. (Schedule D, Line 2)................................................................_____________________________________________________
7. Sales delivered and transfer(s) made to other dealers within the City.
(Schedule E, Line 2)..............................................................................................._____________________________________________________
8. Number of cigarettes returned/destroyed (and not included on either
Schedule C or D)...................................................................................................._____________________________________________________
9. Inventory of unstamped cigarettes at the end of the period..................................._____________________________________________________
10. Total (Add Lines 4 through Line 9)......................................................................... _____________________________________________________
11. balance to be accounted for (Line 3 minus Line 10)............................................. _____________________________________________________
SECTION II-NR - REPORT OF JOINT NYS/NYC STAMPED AND UNSTAMPED CIGARETTES
(To be completed by Non Resident Agent-Jobbers located outside New York City.)
NUMbER OF INDIVIDUAL CIGARETTES
Indicate the amounts for lines 1-10 in the appropriate column(s). Enter the number and
.
Packing Size
Packing Size
Packing Size
MISC
odd-size packages in the miscellaneous column. (Example: 5, 24, 100, 240, etc.)
10
20
25
SIzE
NO
A.
REPORT OF NEW YORK CITY STAMPED CIGARETTES
1. Inventory of stamped cigarettes at beginning of the period................................... _____________________________________________________
2. Number of cigarettes stamped during the period ..................................................._____________________________________________________
3. Number of cigarettes received from agents (with stamp affixed)..........................._____________________________________________________
4. Total (Add Lines 1 through 3)................................................................................. _____________________________________________________
5. Inventory of stamped cigarettes at end of period..................................................._____________________________________________________
6. Number of stamped cigarettes sold during the period (Schedule F, Line 4).........._____________________________________________________
7. Number of cigarettes returned/destroyed (and not included on
Schedule F, Line 3)................................................................................................._____________________________________________________
8. Total (Add Lines 5 through 7. This total should equal Line 4)................................_____________________________________________________
B.
SALES OF UNSTAMPED AND NY STATE STAMPED CIGARETTES IN NEW YORK CITY
9. Unstamped and NYS stamped cigarettes sold in New York City
during the period (Schedule E, Line 2).................................................................. _____________________________________________________
Form CTX-R - Cigarette Tax Report 06.08.2017
Cigarette Activity Report
Page 2
SECTION III - REPORT OF JOINT NYS/NYC CIGARETTE STAMPS
NUMbER OF CIGARETTE STAMPS
(To be completed by Agent-Jobbers located within New York City.) Use
quantity, not the face value of stamps.
JOINT
JOINT
JOINT
OThER
$0.75
$1.50
$1.88
.
SIzE
NO
1. Inventory of unaffixed stamps at the beginning of the period................................ _____________________________________________________
2. Number of stamps purchased during the period...................................................._____________________________________________________
3. Total(s) (Add Lines 1 and 2) .................................................................................._____________________________________________________
4. Number of Joint NYS/NYC stamps used/affixed during the period....................... _____________________________________________________
5. Number of Joint NYS/NYC stamps returned/destroyed during the period..................... _____________________________________________________
6. Total (Add Lines 4 and 5)....................................................................................... _____________________________________________________
7. Inventory of unaffixed Joint NYS/NYC stamps at the end of period
(Line 3 minus Line 6)............................................................................................. _____________________________________________________
SECTION IV - REPORT OF ALL JOINT NYS/NYC STAMPED CIGARETTES
(To be completed by all New York City Licensees.) This section should be
NUMbER OF INDIVIDUAL CIGARETTES
prepared by all licensed Agent-Jobbers, Sub-Jobbers and vending machine
.
Packing Size
Packing Size
Packing Size
MISC
operators.
10
20
25
SIzE
NO
1. Inventory of joint NYS/NYC stamped cigarettes at the beginning of the period... _____________________________________________________
2. Number of joint NYS/NYC stamped cigarettes purchased during the period........ _____________________________________________________
3. Subtotal (Add Lines 1 and 2).................................................................................._____________________________________________________
4. Number of joint NYS/NYC stamped cigarettes sold during the period.
(Schedule F, Line 4)............................................................................................... _____________________________________________________
5. Inventory of NYS/NYC joint stamped cigarettes at the end of the period............._____________________________________________________
6. Number of joint NYS/NYC stamped cigarettes returned/destroyed during the
period (and not included in Schedule F, Line 3)....................................................._____________________________________________________
7. Total (add Lines 4 through 6)................................................................................. _____________________________________________________
8. balance to be accounted for (Line 3 minus Line 7)............................................... _____________________________________________________
SECTION V - CERTIFICATION
I, ___________________________________________________________________________________________, hereby certify that this report, together
Print Name of Owner, Partner or Corporate Officer
with accompanying schedules or statements, have been examined by me and are to the best of my knowledge and belief, true and complete and made
in good faith, for the period stated, pursuant to Title 11, Chapter 13 of the Administrative Code and the regulations issued under authority thereof.
___________________________________________________
_____________________________________________
Signature
Title
(__________) ____________________________________
__________________________________________
Telephone Number
Date
Schedule
Cigarettes Without Joint NYS/NYC Stamps
A
Manufactured, Purchased or Otherwise Acquired
TM
Department of Finance
Report of Purchases
1. Purchased From:
New York State
New York City
Sales
Packing Packing Packing
Miscellaneous
Total
Zip
Street
Cigarettes
Name
City
State
Cigarette License Cigarette License
Tax
Size
Size
Size
Purchased
Address
Code
Number
Number
ID
10
20
25
Size
No.
pieces
(
)
2. Total number of cigarettes purchased (Enter on Form CTX-R, Section II, Line 2):
3. Purchases in transit:....................................................................................................

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