Instructions for Form CG-11, CG-11-MN "Cigarette Tax Floor Tax Return" - New York

This document contains official instructions for Form CG-11, and Form CG-11-MN. Both forms are released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form CG-11-MN is available for download through this link.

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Download Instructions for Form CG-11, CG-11-MN "Cigarette Tax Floor Tax Return" - New York

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CG-11-I
New York State Department of Taxation and Finance
Instructions for Forms CG-11 and CG-11-MN
(6/10)
Cigarette Tax Floor Tax Return
Penalty is imposed on any retail or wholesale dealer for failure
Important information
to pay timely at the rate of 50% of the tax due for the first month
Effective July 1, 2010, the New York State excise tax on cigarettes
or any fraction of a month, plus 1% of the tax due for each
increased by $1.60 per pack of 20 cigarettes (i.e., from $2.75 to
subsequent month or fraction of a month in which the tax remains
$4.35 for state-only stamped cigarettes and from $4.25 to $5.85
unpaid.
for New York State and New York City joint-stamped cigarettes).
Interest is computed at the rate set by the Commissioner of
If a package contains more than 20 cigarettes, the rate of tax on
Taxation and Finance and is compounded daily. It is computed
the cigarettes in excess of 20 increased from 68¾¢ to $1.0875 for
from the day the tax was due until the day the tax is paid. If
each five cigarettes or fraction thereof.
you need help computing interest, access our Web site at
www.nystax.gov and click on Online Services (or see Need help? ).
A floor tax is imposed on all cigarettes stamped at the
pre-July 1, 2010, rate and unaffixed tax stamps on hand at the
Vendors with multiple locations
close of business June 30, 2010.
Any person selling cigarettes from more than one location must
Taxpayer information
file one consolidated cigarette floor tax return. Take an inventory of
stock on hand at each location. Keep the original inventory report
If your return is not preprinted or is incorrect, clearly print or type
at each location. Enter the business name, address, sales tax and
the business name as it appears on your cigarette license and your
cigarette tax identification number(s) (if different from that on the
complete street address, including city or village or post office,
front of the return), and inventory of each location on Schedule A
state, and ZIP code.
of the consolidated return.
Enter your sales tax identification number. Enter your agent’s
Vending machine operators
license number and wholesale dealer license number, if applicable.
Because of various dates for service calls to vending machine
Mark Yes or No to indicate all of your business activities.
locations (e.g., weekly, biweekly, or monthly), it may be impossible
Change of business information — If your name, employer
to take a physical inventory of stamped packages of cigarettes in
identification number, address, or owner/officer information
each vending machine on location. We request that each vending
has changed, you must file Form DTF-95, Business Tax
machine operator take as many physical inventories as possible
Account Update. If only your address has changed, you may
with the personnel available. As in the past, we will allow vending
file Form DTF-96, Report of Address Change for Business Tax
machine operators to report a cigarette floor tax on one-half of
Accounts. You can get these forms by fax, phone, or from our Web
the “normal fill capacity” for all of those machines that were not
site. See the Need help? section.
physically inventoried on June 30, 2010. Normal fill capacity is the
inventory as indicated on the individual inventory card maintained
Who is subject to the cigarette floor tax
for each vending machine on location. For example, if the normal
fill capacity of a machine is 600 packages, we will permit the
Every cigarette stamping agent, wholesale dealer (including
vending machine operator to report a tax based on one-half of
vending machine operators), and retail dealer with an inventory of
600, or 300 packages at $1.60 for a floor tax of $480.00 for each
cigarettes (and, in the case of an agent, unaffixed tax stamps) is
of these machines. A smaller machine with normal fill capacity of
subject to the cigarette floor tax and must take a physical inventory
300 packages will report only one-half of 300, or 150 packages,
of cigarettes (and unaffixed tax stamps) on hand at the close of
at $1.60 for a floor tax of $240.00 for each of these machines on
business June 30, 2010. If there are cigarette vending machines on
Schedule B.
your premises that are owned and operated by a licensed cigarette
wholesaler, the wholesaler will be responsible for filing a cigarette
The alternative method outlined above only applies to vending
floor tax return and paying the tax due on cigarettes in the vending
machines on location.
machines.
Mailing instructions
Filing requirements
Attach check or money order payable, in U.S. funds, to
Any agent required to file a cigarette floor tax return must 1) take
NYS Cigarette Tax. Include on your check or money order
an inventory of unaffixed state and joint state/city tax stamps
Form CG-11 (or Form CG-11-MN ), your identification number,
purchased at the pre-July 1, 2010, rate on hand; and 2) pay a
and the period covered by this return.
cigarette floor tax of $1.60 for each state-only or joint stamp that
relates to 20 packs, and $2.00 for each unaffixed state-only or joint
If your payment is returned by a bank, the Tax Department is
stamp that relates to 25 packs. A resident agent must also take an
allowed by law to charge a $50 fee for nonpayment. However,
if the payment is returned as a result of an error by the bank or
inventory of unstamped cigarette packs.
department, the department will not charge the fee. If your payment
Every agent, wholesale dealer (including vending machine
is returned, we will send a separate bill for $50 for each return or
operators), and retail dealer must pay a cigarette floor tax of
other tax document associated with the returned payment.
$1.60 for each state-stamped pack and for each pack of joint
Mail your return and remittance to:
stamped cigarettes stamped at the old rate figured on a pack of
20 cigarettes (one pack of 25 cigarettes is counted as 1.25 packs
NYS TAX DEPARTMENT
of 20 cigarettes).
CIGARETTE FLOOR TAX
PO BOX 1833
The cigarette floor tax return must be filed no later than
ALBANY NY 12201-1833
September 20, 2010.
Failure to file a return or pay the total amount required to be paid
Private delivery services
by September 20, 2010, will result in civil penalties and interest
If you choose, you may use a private delivery service, instead of
under New York State Tax Law Article 20 and may result in criminal
the U.S. Postal Service, to mail in your form and tax payment.
penalties under Tax Law Article 37.
However, if, at a later date, you need to establish the date you
Penalties and interest
filed or paid your tax, you cannot use the date recorded by a
private delivery service unless you used a delivery service that
Penalty is imposed on a cigarette stamping agent at the rate of
has been designated by the U.S. Secretary of the Treasury or the
10% of the tax due for the first month or any fraction of a month,
Commissioner of Taxation and Finance. (Currently designated
plus 1% of the tax due for each subsequent month or fraction of a
delivery services are listed in Publication 55, Designated Private
month in which a return remains unfiled or the tax remains unpaid,
Delivery Services. See Need help? for information on obtaining
up to a maximum of 30%. If a return is not filed within 60 days of
forms and publications.) If you have used a designated private
the due date, the minimum penalty may not be less than the lesser
delivery service and need to establish the date you filed your form,
of the tax due or $100.
CG-11-I
New York State Department of Taxation and Finance
Instructions for Forms CG-11 and CG-11-MN
(6/10)
Cigarette Tax Floor Tax Return
Penalty is imposed on any retail or wholesale dealer for failure
Important information
to pay timely at the rate of 50% of the tax due for the first month
Effective July 1, 2010, the New York State excise tax on cigarettes
or any fraction of a month, plus 1% of the tax due for each
increased by $1.60 per pack of 20 cigarettes (i.e., from $2.75 to
subsequent month or fraction of a month in which the tax remains
$4.35 for state-only stamped cigarettes and from $4.25 to $5.85
unpaid.
for New York State and New York City joint-stamped cigarettes).
Interest is computed at the rate set by the Commissioner of
If a package contains more than 20 cigarettes, the rate of tax on
Taxation and Finance and is compounded daily. It is computed
the cigarettes in excess of 20 increased from 68¾¢ to $1.0875 for
from the day the tax was due until the day the tax is paid. If
each five cigarettes or fraction thereof.
you need help computing interest, access our Web site at
www.nystax.gov and click on Online Services (or see Need help? ).
A floor tax is imposed on all cigarettes stamped at the
pre-July 1, 2010, rate and unaffixed tax stamps on hand at the
Vendors with multiple locations
close of business June 30, 2010.
Any person selling cigarettes from more than one location must
Taxpayer information
file one consolidated cigarette floor tax return. Take an inventory of
stock on hand at each location. Keep the original inventory report
If your return is not preprinted or is incorrect, clearly print or type
at each location. Enter the business name, address, sales tax and
the business name as it appears on your cigarette license and your
cigarette tax identification number(s) (if different from that on the
complete street address, including city or village or post office,
front of the return), and inventory of each location on Schedule A
state, and ZIP code.
of the consolidated return.
Enter your sales tax identification number. Enter your agent’s
Vending machine operators
license number and wholesale dealer license number, if applicable.
Because of various dates for service calls to vending machine
Mark Yes or No to indicate all of your business activities.
locations (e.g., weekly, biweekly, or monthly), it may be impossible
Change of business information — If your name, employer
to take a physical inventory of stamped packages of cigarettes in
identification number, address, or owner/officer information
each vending machine on location. We request that each vending
has changed, you must file Form DTF-95, Business Tax
machine operator take as many physical inventories as possible
Account Update. If only your address has changed, you may
with the personnel available. As in the past, we will allow vending
file Form DTF-96, Report of Address Change for Business Tax
machine operators to report a cigarette floor tax on one-half of
Accounts. You can get these forms by fax, phone, or from our Web
the “normal fill capacity” for all of those machines that were not
site. See the Need help? section.
physically inventoried on June 30, 2010. Normal fill capacity is the
inventory as indicated on the individual inventory card maintained
Who is subject to the cigarette floor tax
for each vending machine on location. For example, if the normal
fill capacity of a machine is 600 packages, we will permit the
Every cigarette stamping agent, wholesale dealer (including
vending machine operator to report a tax based on one-half of
vending machine operators), and retail dealer with an inventory of
600, or 300 packages at $1.60 for a floor tax of $480.00 for each
cigarettes (and, in the case of an agent, unaffixed tax stamps) is
of these machines. A smaller machine with normal fill capacity of
subject to the cigarette floor tax and must take a physical inventory
300 packages will report only one-half of 300, or 150 packages,
of cigarettes (and unaffixed tax stamps) on hand at the close of
at $1.60 for a floor tax of $240.00 for each of these machines on
business June 30, 2010. If there are cigarette vending machines on
Schedule B.
your premises that are owned and operated by a licensed cigarette
wholesaler, the wholesaler will be responsible for filing a cigarette
The alternative method outlined above only applies to vending
floor tax return and paying the tax due on cigarettes in the vending
machines on location.
machines.
Mailing instructions
Filing requirements
Attach check or money order payable, in U.S. funds, to
Any agent required to file a cigarette floor tax return must 1) take
NYS Cigarette Tax. Include on your check or money order
an inventory of unaffixed state and joint state/city tax stamps
Form CG-11 (or Form CG-11-MN ), your identification number,
purchased at the pre-July 1, 2010, rate on hand; and 2) pay a
and the period covered by this return.
cigarette floor tax of $1.60 for each state-only or joint stamp that
relates to 20 packs, and $2.00 for each unaffixed state-only or joint
If your payment is returned by a bank, the Tax Department is
stamp that relates to 25 packs. A resident agent must also take an
allowed by law to charge a $50 fee for nonpayment. However,
if the payment is returned as a result of an error by the bank or
inventory of unstamped cigarette packs.
department, the department will not charge the fee. If your payment
Every agent, wholesale dealer (including vending machine
is returned, we will send a separate bill for $50 for each return or
operators), and retail dealer must pay a cigarette floor tax of
other tax document associated with the returned payment.
$1.60 for each state-stamped pack and for each pack of joint
Mail your return and remittance to:
stamped cigarettes stamped at the old rate figured on a pack of
20 cigarettes (one pack of 25 cigarettes is counted as 1.25 packs
NYS TAX DEPARTMENT
of 20 cigarettes).
CIGARETTE FLOOR TAX
PO BOX 1833
The cigarette floor tax return must be filed no later than
ALBANY NY 12201-1833
September 20, 2010.
Failure to file a return or pay the total amount required to be paid
Private delivery services
by September 20, 2010, will result in civil penalties and interest
If you choose, you may use a private delivery service, instead of
under New York State Tax Law Article 20 and may result in criminal
the U.S. Postal Service, to mail in your form and tax payment.
penalties under Tax Law Article 37.
However, if, at a later date, you need to establish the date you
Penalties and interest
filed or paid your tax, you cannot use the date recorded by a
private delivery service unless you used a delivery service that
Penalty is imposed on a cigarette stamping agent at the rate of
has been designated by the U.S. Secretary of the Treasury or the
10% of the tax due for the first month or any fraction of a month,
Commissioner of Taxation and Finance. (Currently designated
plus 1% of the tax due for each subsequent month or fraction of a
delivery services are listed in Publication 55, Designated Private
month in which a return remains unfiled or the tax remains unpaid,
Delivery Services. See Need help? for information on obtaining
up to a maximum of 30%. If a return is not filed within 60 days of
forms and publications.) If you have used a designated private
the due date, the minimum penalty may not be less than the lesser
delivery service and need to establish the date you filed your form,
of the tax due or $100.
CG-11-I (6/10) (back)
contact 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 a designated service or not, send the forms covered by these
instructions to: NYS Tax Department, Miscellaneous Tax Insourcing
Unit, W A Harriman Campus, Albany NY 12227.
Need help?
Internet access: www.nystax.gov
(for information, forms, and publications)
Fax-on-demand forms: Forms are
available 24 hours a day,
7 days a week.
1 800 748-3676
Telephone assistance is available from 8:00 A.M. to
5:00 P.M. (eastern time), Monday through Friday.
Miscellaneous Tax Information Center: (518) 457-5735
In-state callers without free long distance: 1 800 470-4353
To order forms and publications:
(518) 457-5431
In-state callers without free long distance: 1 800 462-8100
Text Telephone (TTY) Hotline (for persons with hearing
and speech disabilities using a TTY): If you have
access to a TTY, contact us at 1 800 634-2110.
If you do not own a TTY, check with independent
living centers or community action programs to find
out where machines are available for public use.
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities
are accessible to persons with disabilities. If you have
questions about special accommodations for persons
with disabilities, call the information center.
Privacy notification
The Commissioner of Taxation and Finance may collect and
maintain personal information pursuant to the New York 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).
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.
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 by law.
Failure to provide the required information may subject you to civil
or criminal penalties, or both, under the Tax Law.
This information is maintained by the Manager of Document
Management, NYS Tax Department, W A Harriman Campus,
Albany NY 12227; telephone (518) 457-5181.
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