Instructions for Form CG-100-W "Application for License as a Wholesale Cigarette Dealer Other Than Those Who Only Operate Cigarette Vending Machines" - New York

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New York State Department of Taxation and Finance
CG-100-W-I
Instructions for Form CG-100-W
(1/02)
Application for License as a
Wholesale Cigarette Dealer Other Than Those
Who Only Operate Cigarette Vending Machines
Article 20 of the Tax Law
Definitions
Who must file this form
A controlling person , for purposes of this application, means any
Any person who sells to retail dealers and other persons for the
person who is an officer, director or partner (or in the case of a
purpose of resale must be licensed as a Wholesale Dealer of
limited liability company, an officer, member or a person having
Cigarettes.
with respect to such limited liability company authority analogous to
Form CG-100-A may be used to apply for license as a Cigarette
that of an officer or director with respect to a corporation) of an
Agent; or, to apply for both a Cigarette Agent License and
applicant for an agent’s or a wholesale dealer’s license under
Wholesale Dealer of Cigarettes License. If you wish to be licensed
Article 20 of the Tax Law, or if the applicant is a corporation, a
as a wholesale dealer who only owns, operates or maintains one
shareholder, directly or indirectly, owning more than 10% of the
or more cigarette vending machines in, at or upon premises owned
number of shares of voting stock of such corporation. This includes
or occupied by any other person, form CG-100-V must be used.
persons who do or will exercise authority within the business
comparable to the authority normally exercised by corporate
Registering additional locations
officers, regardless of the form of business organization or lack of
actual title.
When the only change being reported is the addition of new
locations, no fee or financial statements are required to be
A natural person , for purposes of this application, means a human
submitted with the application. The cigarette wholesale dealer must
being.
prepare Form CG-100-W and check the Currently licensed and
A person , includes an individual, copartnership, limited liability
adding location(s) box under the "reason for application section".
company, society, association, corporation, joint stock company,
and any combination of individuals and also an executor,
Note: The filing of this application does not permit you to do
administrator, receiver, trustee or other fiduciary.
business at an additional location until you receive written
notification of approval from the Department of Taxation and
A wholesale dealer , for purposes of this application
Finance.
(Form CG-100-W, Application for License as a Wholesale Cigarette
Dealer Other Than Those Who Only Operate Cigarette Vending
Other requirements for license:
Machines ), is any person who sells cigarettes or tobacco products
to retail dealers or other persons for purposes of resale.
Reviewed or audited financial statements prepared by an
independent Certified Public Accountant or licensed Public
Application fee
Accountant for a period ended not more than 18 months prior to
the date of the application. If the financial statements are for a
A nonrefundable application fee must be in the form of a certified
check, bank check, money order or other guaranteed draft.
period ended more than six months prior to the date of
submission, interim financial statements (on a monthly or
Uncertified personal and business checks are not accepted for
quarterly basis) must be submitted for a period of time ending
payment of the cigarette application fee. The fee is as follows:
within such six-month period. You may be required, at a later
Wholesale Dealer:
$1,500
date, to submit an unqualified opinion in support of any financial
statements.
Requirement for renewal of license
The Department of Taxation and Finance may require that every
Proof of workers’ compensation and disability insurance, or
wholesale dealer’s license be surrendered and a new application
certification that the applicant does not intend to have any
be filed not more often than once every three years.
employees. Include a copy of the insurance policy or binder; a
letter from the Workers Compensation Board if self insured; or
Reduced fees for certain renewals
a letter signed, under penalty of perjury, by a controlling person
if there will be no employees.
If the application fee has been paid during the preceding twelve
months by a wholesale dealer, the application fee for its new
Copies of purchase contract and all related documents if the
wholesale dealer’s license will be $1,000.
applicant is purchasing an existing business.
Wholesaler
Personal Questionnaire, Form CG-100-P, (including all
A wholesale dealer’s license covers all locations listed on the
attachments required with this form) for each owner, officer,
application. Each location must maintain separate books and
shareholder or any other person who would be defined as a
records for cigarettes. Specifically, there must be separate
Controlling Person. These may be mailed separately if the
cigarette purchase, sales and inventory records for each
controlling person desires confidentiality.
location.
You must submit a performance bond in the amount of $10,000
If you cease cigarette activities at any location, you are required to
if you do not presently have one on file with the New York State
notify the Department of Taxation and Finance within ten (10) days.
Department of Taxation and Finance. If you have a bond on file,
you must submit proof that it is still in effect.
Transfer of license
You must be registered as a sales tax vendor. If you are not
A license as a wholesale dealer is not assignable. That is, such
currently registered, submit application Form DTF-17,
license shall not be transferred to any person. In addition to any
Application for Registration as a Sales Tax Vendor.
other meaning, a license shall be deemed assigned if any change
in partnership interest has occurred or if shares of stock of a
New York State Department of Taxation and Finance
CG-100-W-I
Instructions for Form CG-100-W
(1/02)
Application for License as a
Wholesale Cigarette Dealer Other Than Those
Who Only Operate Cigarette Vending Machines
Article 20 of the Tax Law
Definitions
Who must file this form
A controlling person , for purposes of this application, means any
Any person who sells to retail dealers and other persons for the
person who is an officer, director or partner (or in the case of a
purpose of resale must be licensed as a Wholesale Dealer of
limited liability company, an officer, member or a person having
Cigarettes.
with respect to such limited liability company authority analogous to
Form CG-100-A may be used to apply for license as a Cigarette
that of an officer or director with respect to a corporation) of an
Agent; or, to apply for both a Cigarette Agent License and
applicant for an agent’s or a wholesale dealer’s license under
Wholesale Dealer of Cigarettes License. If you wish to be licensed
Article 20 of the Tax Law, or if the applicant is a corporation, a
as a wholesale dealer who only owns, operates or maintains one
shareholder, directly or indirectly, owning more than 10% of the
or more cigarette vending machines in, at or upon premises owned
number of shares of voting stock of such corporation. This includes
or occupied by any other person, form CG-100-V must be used.
persons who do or will exercise authority within the business
comparable to the authority normally exercised by corporate
Registering additional locations
officers, regardless of the form of business organization or lack of
actual title.
When the only change being reported is the addition of new
locations, no fee or financial statements are required to be
A natural person , for purposes of this application, means a human
submitted with the application. The cigarette wholesale dealer must
being.
prepare Form CG-100-W and check the Currently licensed and
A person , includes an individual, copartnership, limited liability
adding location(s) box under the "reason for application section".
company, society, association, corporation, joint stock company,
and any combination of individuals and also an executor,
Note: The filing of this application does not permit you to do
administrator, receiver, trustee or other fiduciary.
business at an additional location until you receive written
notification of approval from the Department of Taxation and
A wholesale dealer , for purposes of this application
Finance.
(Form CG-100-W, Application for License as a Wholesale Cigarette
Dealer Other Than Those Who Only Operate Cigarette Vending
Other requirements for license:
Machines ), is any person who sells cigarettes or tobacco products
to retail dealers or other persons for purposes of resale.
Reviewed or audited financial statements prepared by an
independent Certified Public Accountant or licensed Public
Application fee
Accountant for a period ended not more than 18 months prior to
the date of the application. If the financial statements are for a
A nonrefundable application fee must be in the form of a certified
check, bank check, money order or other guaranteed draft.
period ended more than six months prior to the date of
submission, interim financial statements (on a monthly or
Uncertified personal and business checks are not accepted for
quarterly basis) must be submitted for a period of time ending
payment of the cigarette application fee. The fee is as follows:
within such six-month period. You may be required, at a later
Wholesale Dealer:
$1,500
date, to submit an unqualified opinion in support of any financial
statements.
Requirement for renewal of license
The Department of Taxation and Finance may require that every
Proof of workers’ compensation and disability insurance, or
wholesale dealer’s license be surrendered and a new application
certification that the applicant does not intend to have any
be filed not more often than once every three years.
employees. Include a copy of the insurance policy or binder; a
letter from the Workers Compensation Board if self insured; or
Reduced fees for certain renewals
a letter signed, under penalty of perjury, by a controlling person
if there will be no employees.
If the application fee has been paid during the preceding twelve
months by a wholesale dealer, the application fee for its new
Copies of purchase contract and all related documents if the
wholesale dealer’s license will be $1,000.
applicant is purchasing an existing business.
Wholesaler
Personal Questionnaire, Form CG-100-P, (including all
A wholesale dealer’s license covers all locations listed on the
attachments required with this form) for each owner, officer,
application. Each location must maintain separate books and
shareholder or any other person who would be defined as a
records for cigarettes. Specifically, there must be separate
Controlling Person. These may be mailed separately if the
cigarette purchase, sales and inventory records for each
controlling person desires confidentiality.
location.
You must submit a performance bond in the amount of $10,000
If you cease cigarette activities at any location, you are required to
if you do not presently have one on file with the New York State
notify the Department of Taxation and Finance within ten (10) days.
Department of Taxation and Finance. If you have a bond on file,
you must submit proof that it is still in effect.
Transfer of license
You must be registered as a sales tax vendor. If you are not
A license as a wholesale dealer is not assignable. That is, such
currently registered, submit application Form DTF-17,
license shall not be transferred to any person. In addition to any
Application for Registration as a Sales Tax Vendor.
other meaning, a license shall be deemed assigned if any change
in partnership interest has occurred or if shares of stock of a
Page 2 of 3 CG-100-W-I (1/02)
corporate agent are acquired by any person such that the person
Item 6 - Complete this item only if the applicant is an individual
owns, directly or indirectly, more than 10% of the number of shares
or a partnership (certain LLCs may be considered
of voting stock of such corporation (25% or more in the case of an
partnerships by the IRS and therefore need to complete this
entity who has four or fewer shareholders). Except as provided
section). List owner(s), general partner(s), limited partner(s) or
herein, an assignment of a license is invalid and shall immediately
controlling persons. Identify general partners as GP after their
result in the cancellation of such license.
names and limited partners as LP. Include all employees
responsible for the duties specified under A through G as listed.
However, if the transfer of the license is by way of bequest or
inheritance from a decedent directly to:
You must provide a complete actual home address for each
person listed. Do not list the home address as c/o applicant.
(i) the spouse or an ancestor of the decedent;
If a listed person has dual citizenship, enter both countries. The
(ii) a lineal descendant of the decedent, of the decedent’s spouse,
date of birth is required for each person listed.
or of a parent of the decedent; or
In the duties ( A through G ) box, circle the letters A through G as
(iii) the spouse of any lineal descendant described in
subparagraph (ii),
they apply to the duties of the individual who has final authority for
the following:
the license will remain valid for 90 days from the death of the
A - signing checks on the company’s bank account(s)
individual. The beneficiary must promptly apply for a new license
from the Department of Taxation and Finance.
B - signing the business’ tax returns
Applications for transfer of license must include applicable
C - paying creditors
fees for your application to be processed.
D - making the final decision on which bills are to be paid
E - conducting the business’ general financial affairs
Item-by-item instructions
F - filing returns or paying taxes imposed under Article 20 of the
Item numbers not listed are assumed to be self-explanatory.
Tax Law
Item 1(a) - Enter the exact legal name of your business. The legal
G - complying with any other requirement of the Tax Law
name of a corporation is the name that appears on the certificate of
incorporation. A limited liability company's legal name is the name
If the person listed performs duties relating to finances or taxes
that appears on its articles of organization. The legal name of an
other than A-G, list the specific duties.
unincorporated business is the name in which the business owns
Provide the actual home phone number of each person listed in
property or acquires debt. The legal name of a partnership or a
item 6.
limited liability partnership is the name that appears on its
partnership agreement. The legal name of a sole proprietorship is
Item 7 - Complete this item only if the applicant is considered
the name of the individual owner of the business.
a corporation by the IRS (if the LLC applicant is considered a
partnerships by the IRS, complete item 6).
Item 1(b) - Enter the trade name, “doing business as” name, or
assumed name if different from 1(a). For a corporation, this is the
Item 7(a) - Foreign and alien corporations must furnish proof that
name that appears on the trade name certificate you filed with the
they have filed for authority to conduct business in New York State.
New York State Department of State. For an unincorporated
Provide a copy of the 1) Application for Authority filed with
business, this is the name filed with the county clerk's office.
New York State Secretary of State, and 2) official filing receipt
issued by the New York State Secretary of State.
Item 1(c) - Check all appropriate boxes pertaining to cigarette
related activities which you are currently or will be involved in.
Item 7(b) - Enter the corporate headquarters’ physical address,
Item 2 - Enter the physical address of all storage locations and
or same if as shown in Item 2.
include the telephone numbers for all locations. Attach additional
Item 7(c) - Enter the required information for shareholders who
sheets if necessary.
own or control, directly or indirectly, more than 10% of the voting
Enter the mailing address(es) where you want to receive
stock. For citizenship, date of birth and duties see the instructions
information, forms, etc. from the Tax Department. A post office box
for item 6. The percentage of voting stock ownership is required
or representative’s address is acceptable.
and the date when the present level of stock ownership was
reached. Percentages may be rounded to the nearest whole
Give location information such as cross streets or nearest
percentage for purposes of items 7(c) and 7(d). If any shareholder
intersecting road.
listed is not a natural person , attach a separate listing showing the
List the specific location(s) in the building where the cigarette
information required in 7(c) until all ownership interest of more than
business is to be conducted. (Example: rear of first floor).
10% has been attributed to natural persons.
Item 3(b) - Enter your Federal Employer Identification Number
Item 7(d) - 100% of the voting stock must be accounted for in
(FEIN). If you do not have one, you are required to obtain one from
items 7(c) and 7(d).
the Internal Revenue Service (IRS) at 1 800 829-1040. A license
Items 7(e) and 7(f) - You must provide a complete actual home
will not be issued until an FEIN is obtained.
address for each person listed. List officers and controlling persons
Item 3(c) - If you have any other Federal Employer Identification
in 7(e) or directors in 7(f). Include all employees responsible for the
Number(s), enter such number(s).
duties specified under A through G in 7(e). For citizenship, date of
birth and duties, see the instructions for item 6.
Item 3(d) - Enter the date you began the New York State business
for which you are applying or the date that you expect to begin
For Items 8 through 15, please check all applicable boxes and
conducting business in New York State.
answer all questions which pertain to your business. Use
additional sheets if more space is needed to fully explain any
Item 4(a) - If any of the storage locations listed in Item 2 are
item.
leased, Form CG-100-L, Cigarette Agent/Wholesaler - Lessor
Identification, must be completed for each leased location. Copies
of the lease or deed, for each location, must be submitted with your
application.
CG-100-W-I (1/02) Page 3 of 3
Item 8(b) - Include crimes committed in New York State and other
business; type of business; nature of the interest; the date when
states or countries. You may exclude traffic violations of the vehicle
this interest was acquired by such person; and any other
and traffic laws.
information needed to fully describe the interest.
Item 9(b) - Include crimes pending in New York State and other
Item 14(b) - Give the former name(s) with social security
states or countries. You may exclude traffic violations of the vehicle
number(s), current name(s) with social security number(s) and the
and traffic laws.
reason(s) for the change of name or social security number.
Item 10(b) - Include the name of applicant or spouse, and/or
Item 16(d) - If you are not currently registered, include application
controlling person, address of premises, date filed and disposition.
Form DTF-17, Application for Registration as a Sales Tax Vendor .
Give the license or permit number if issued.
Cigarette wholesale dealer licenses are conditioned upon the
applicant having and maintaining an active sales tax registration.
Item 11(b) - Give a complete description of the interest including
the name(s), home address(es) and social security number(s) or
Certification
FEIN of such person(s) involved. Provide the description of the
interest, amount or percent (as applicable) of interest, loans or
This application must be signed by the owner, partner, corporate
advances to or from the applicant, liens or mortgages on the
officer, or other controlling person assuming responsibility for the
fixtures of the applicant’s business and date acquired.
validity of the information contained in the application.
Item 12(b) - Include the name(s), home address(es) and social
If the correct certification is not filled out, dated and signed, or
security number(s) or FEIN of such person(s); an explanation of
the required attachments or fees are missing, your application
how each share is to be calculated; the date when this sharing
may be returned to you.
interest was acquired by such person; and any other information
Keep a copy of this application and all required documents or
needed to fully describe the arrangement.
information to be sent with this application.
Item 13(b) - Give the name of such person involved; business
name with physical address of the business location; FEIN of the
Need help?
Telephone assistance is available from 8:30 a.m. to
Hotline for the hearing and speech impaired:
1 800 634-2110 from 8:30 a.m. to 4:25 p.m. (eastern
4:25 p.m. (eastern time), Monday through Friday.
time), Monday through Friday. If you do not own a
For business tax information, call the
telecommunications device for the deaf (TDD), check with
New York State Business Tax
independent living centers or community action programs
Information Center:
1 800 972-1233
to find out where machines are available for public use.
For general information:
1 800 225-5829
Persons with disabilities: In compliance with the
To order forms and publications:
1 800 462-8100
Americans with Disabilities Act, we will ensure that our
From areas outside the U.S. and
lobbies, offices, meeting rooms, and other facilities are
outside Canada:
(518) 485-6800
accessible to persons with disabilities. If you have
questions about special accommodations for persons
Fax-on-demand forms: Forms are
with disabilities, please call 1 800 225-5829.
available 24 hours a day,
7 days a week.
1 800 748-3676
If you need to write, address your letter to:
NYS TAX DEPARTMENT
Internet access: www.tax.state.ny.us
TAXPAYER CONTACT CENTER
W A HARRIMAN CAMPUS
ALBANY NY 12227
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