Form CG-5 "Nonresident Agent Cigarette Tax Report" - New York

What Is Form CG-5?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2014;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form CG-5 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form CG-5 "Nonresident Agent Cigarette Tax Report" - New York

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CG-5
New York State Department of Taxation and Finance
Nonresident Agent Cigarette Tax Report
(3/14)
Transaction Desk Audit Bureau FACCTS/Cigarette Tax
(To be completed by agents located outside New York State) File in duplicate.
File this report each month on or before the 15th day of the following month. Keep a copy for your records.
Note: You must have approval from the New York State Tax Department to file for any period other than a calendar month.
If approval was granted, enter your filing period here:
Enter name and address of agent if not preprinted:
Period covered by this report:
Change of business information -
Month:
Year:
If there have been any changes in
your business name, ID number,
Federal employer identification number (FEIN)
mailing address, business
address, telephone number
or owner/officer information,
Agent’s license number
complete Form DTF-95,
Business Tax Account Update.
NYS sales tax identification number
To change only your address,
use Form DTF-96, Report of
Address Change for Business Tax
Social security number
Accounts. If you need a form, see
Need help? on the back.
Part I — Report of NYS stamped cigarettes
Enter the number of cigarettes (sticks) in the appropriate column(s)
Other
(indicate pack size)
20 packs
25 packs
packs
packs
packs
1
Beginning inventory ..........................................
1
2
2
Number of cigarettes stamped .........................
3
Number of cigarettes received with New York State
tax stamps affixed
3
(from Form CG‑5.1, Schedule A)
4
Total
4
(add lines 1, 2, and 3)
5
Ending inventory ...............................................
5
6
Number of stamped cigarettes sold
(subtract
6
..............................................
line 5 from line 4)
Part II — Sales of unstamped cigarettes
Enter the number of cigarettes (sticks) in the appropriate column(s)
Other
(indicate pack size)
20 packs
25 packs
packs
packs
packs
7
Sales inside New York State
(from
.................................
7
Form CG‑5.2, Schedule C)
Part III — Report of NYS cigarette tax stamps
(Use quantity and not face value of stamps)
Tax stamps for packs of
Tax stamps for packs of
20 cigarettes
21 - 25 cigarettes
state only
joint-state/city
state only
joint-state/city
8
Inventory of unaffixed stamps at
beginning of the month ..............................
8
9
Stamps purchased during the month ............
9
10
10
Total
....................................
(add lines 8 and 9)
11
Inventory of unaffixed stamps at end of
the month ...................................................
11
12
Stamps used this month
(subtract line 11
..................................................
12
from line 10)
13
Stamps required to be affixed to packs of
13
cigarettes ...................................................
14
Difference
(subtract line 13 from line 12 and
14
....................................
attach an explanation)
I hereby certify that this is a true and complete report to the best of my knowledge and belief.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Firm’s name
Firm’s EIN
Preparer’s PTIN or SSN
Paid
(or yours if self‑employed)
preparer
Signature of individual preparing this claim
Address
City
State
ZIP code
use
only
E-mail address of individual preparing this claim
Telephone number
Preparer’s NYTPRIN
Date
(see instr.)
(
)
CG-5
New York State Department of Taxation and Finance
Nonresident Agent Cigarette Tax Report
(3/14)
Transaction Desk Audit Bureau FACCTS/Cigarette Tax
(To be completed by agents located outside New York State) File in duplicate.
File this report each month on or before the 15th day of the following month. Keep a copy for your records.
Note: You must have approval from the New York State Tax Department to file for any period other than a calendar month.
If approval was granted, enter your filing period here:
Enter name and address of agent if not preprinted:
Period covered by this report:
Change of business information -
Month:
Year:
If there have been any changes in
your business name, ID number,
Federal employer identification number (FEIN)
mailing address, business
address, telephone number
or owner/officer information,
Agent’s license number
complete Form DTF-95,
Business Tax Account Update.
NYS sales tax identification number
To change only your address,
use Form DTF-96, Report of
Address Change for Business Tax
Social security number
Accounts. If you need a form, see
Need help? on the back.
Part I — Report of NYS stamped cigarettes
Enter the number of cigarettes (sticks) in the appropriate column(s)
Other
(indicate pack size)
20 packs
25 packs
packs
packs
packs
1
Beginning inventory ..........................................
1
2
2
Number of cigarettes stamped .........................
3
Number of cigarettes received with New York State
tax stamps affixed
3
(from Form CG‑5.1, Schedule A)
4
Total
4
(add lines 1, 2, and 3)
5
Ending inventory ...............................................
5
6
Number of stamped cigarettes sold
(subtract
6
..............................................
line 5 from line 4)
Part II — Sales of unstamped cigarettes
Enter the number of cigarettes (sticks) in the appropriate column(s)
Other
(indicate pack size)
20 packs
25 packs
packs
packs
packs
7
Sales inside New York State
(from
.................................
7
Form CG‑5.2, Schedule C)
Part III — Report of NYS cigarette tax stamps
(Use quantity and not face value of stamps)
Tax stamps for packs of
Tax stamps for packs of
20 cigarettes
21 - 25 cigarettes
state only
joint-state/city
state only
joint-state/city
8
Inventory of unaffixed stamps at
beginning of the month ..............................
8
9
Stamps purchased during the month ............
9
10
10
Total
....................................
(add lines 8 and 9)
11
Inventory of unaffixed stamps at end of
the month ...................................................
11
12
Stamps used this month
(subtract line 11
..................................................
12
from line 10)
13
Stamps required to be affixed to packs of
13
cigarettes ...................................................
14
Difference
(subtract line 13 from line 12 and
14
....................................
attach an explanation)
I hereby certify that this is a true and complete report to the best of my knowledge and belief.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Firm’s name
Firm’s EIN
Preparer’s PTIN or SSN
Paid
(or yours if self‑employed)
preparer
Signature of individual preparing this claim
Address
City
State
ZIP code
use
only
E-mail address of individual preparing this claim
Telephone number
Preparer’s NYTPRIN
Date
(see instr.)
(
)
Instructions
CG-5 (3/14) (back)
Line instructions
Line 13 — Enter the number of tax stamps required to be affixed
to packs of cigarettes during the month for each pack size. The
Part I — Report of NYS stamped cigarettes
total number of tax stamps (both state only and joint-state/city
Line 1 — Enter the number of stamped cigarettes (sticks) on hand
stamps) for each pack size must match the amount shown on
at the beginning of the month for each pack size. This amount
line 6 of Form CG-5/6-ATT, Schedule B — Cigarette Packages
should be the same as the previous month’s ending inventory;
Stamped During the Month.
attach an explanation if these figures are not the same.
Line 14 — If the amounts on line 12 and line 13 are not the same,
Line 2 — Enter the number of cigarettes (sticks) in packs you
enter the amount of the difference and attach an explanation as to
affixed with New York State cigarette tax stamps during the month
why lines 12 and 13 do not match.
for each pack size.
Signature
Line 3 — Enter the number of cigarettes (sticks) you received in
If you are a sole proprietor, you must sign the return and print your
packs already affixed with New York State cigarette tax stamps
name, title, e-mail address, telephone number, and date.
during the month for each pack size. Be sure to complete and
attach Form CG-5.1, Schedule A — Cigarettes Received with
If you are filing this return for a corporation, partnership, or other
New York Stamps Affixed, to substantiate these transactions.
type of entity, an officer, employee, or partner must sign the return
on behalf of the business, and print his or her name, title, e-mail
Line 4 — Add the amounts on lines 1, 2, and 3 in each column to
address, telephone number, and date.
determine the number of stamped cigarettes (sticks) available for
sale.
If you do not prepare the return yourself, sign, date, and provide
the requested taxpayer information. The preparer must also
Line 5 — Enter the number of stamped cigarettes (sticks) on hand
print his, her, or the firm’s name, sign the return, and provide
at the end of the month for each pack size. The amount on line 5 is
the requested preparer information. Also see Paid preparer
your ending inventory for the month, and should be your beginning
identification numbers.
inventory for next month.
Line 6 — Subtract line 5 from line 4 in each column. The resulting
Paid preparer identification numbers
figure represents the number of stamped cigarettes (sticks) that
New York State Tax Law required certain paid tax return preparers
were sold during the month.
and facilitators of refund anticipation loans (RALs) and refund
anticipation checks (RACs) to register electronically with the Tax
If you sell cigarettes to Indian nations or tribes or reservation
Department. When completing this section, you must enter your
cigarette sellers other than sales to the Oneida Nation of
New York tax preparer registration identification number (NYTPRIN)
New York, you must complete and attach Form CG-5.4/6.4,
if you are required to have one. (Information on the New York
Schedule E — Sales of Cigarettes to Indian Nations or Tribes or
State Tax Preparer Registration Program is available on our Web
Reservation Cigarette Sellers. For sales to the Oneida Nation of
site. See Need help? below.) In addition, you must enter your
New York, see the instructions for line 7.
federal preparer tax identification number (PTIN) if you have one;
If you sell 6,000 or more cartons of cigarettes to any customer
if not, you must enter your social security number (SSN). (PTIN
during any one month, remember to report these sales by
information is available at www.irs.gov.)
attaching a completed Form CG-5.5/6.5, Schedule F — Sales of
Cigarettes Exceeding 6,000 Cartons, to your next quarterly report
Where to file
for March, June, September, or December.
Mail your report and any related schedules and attachments to:
NYS TAX DEPARTMENT
Part II — Sales of unstamped cigarettes
TDAB FACCTS - CIGARETTE TAX
Line 7 — Enter the number of unstamped cigarettes (sticks) sold
W A HARRIMAN CAMPUS
to customers in New York State because of their exempt status
ALBANY NY 12227
(governmental entity, diplomatic mission or personnel, or the
United Nations). You must complete and attach Form CG-5.2,
Private delivery services — To use a private delivery service, see
Schedule C — Sales and Transfers of Unstamped Cigarettes Within
Publication 55, Designated Private Delivery Services.
New York State, to substantiate these transactions. All packages of
cigarettes sold to the Oneida Nation of New York must be reported
Need help?
on Part 2 of Form CG-5.2, Schedule C — Sales and Transfers of
Unstamped Cigarettes Within New York State.
www.tax.ny.gov
Visit our Web site at
Part III — Report of NYS cigarette tax stamps
(for information, forms, and online services)
Line 8 — Indicate the number of unaffixed tax stamps on hand at
Miscellaneous Tax Information Center:
(518) 457-5735
the beginning of the month for each pack size. This amount should
be the same as the previous month’s ending inventory; attach an
To order forms and publications:
(518) 457-5431
explanation if these figures are not the same.
Text Telephone (TTY) Hotline
Line 9 — Enter the number of unaffixed tax stamps purchased
(for persons with hearing and
during the month for each pack size.
speech disabilities using a TTY):
(518) 485-5082
Line 10 — Add lines 8 and 9 to determine the total number of
unaffixed stamps available.
Privacy notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York
Line 11 — Enter the number of unaffixed tax stamps on hand
State Tax 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).
at the end of the month for each pack size. This amount is your
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset
and exchange of tax information programs as well as for any other lawful purpose.
ending inventory for the month, and should be your beginning
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud
inventory for next month.
prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other
purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
Line 12 — Subtract line 11 from line 10 in each column. These figures
This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus,
represent the number of unaffixed stamps used during the month.
Albany NY 12227; telephone (518) 457-5181.
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