Instructions for Form CG-114-E "Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales" - New York

This document contains official instructions for Form CG-114-E, Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form CG-114-E is available for download through this link.

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Download Instructions for Form CG-114-E "Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales" - New York

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CG-114-E-I
Department of Taxation and Finance
Instructions for Form CG-114-E
(9/19)
Expedited Claim for Refund for
Indian Tax-Exempt Cigarette Sales
General information
other land in accordance with an Indian nation’s or tribe’s land
claims settlement agreement with the state of New York, shall
All packages of cigarettes sold to Indian nations or tribes or
nevertheless be deemed to be subject to restriction by the
reservation cigarette sellers are required to have New York tax
United States against alienation.
stamps affixed to them. The Tax Law provides two alternatives
to ensure there is an adequate quantity of tax-exempt cigarettes
Claim for refund for stamps affixed to packages
available for the use or consumption of an Indian nation or tribe
of cigarettes and prepaid sales tax in connection
or by its members. The governing body of an Indian nation or
with receipt of Indian tax exemption coupons or
tribe may elect to participate in the Indian tax exemption coupon
prior approval from the Tax Department
system or, if the election is not made, the prior approval system
will be used.
When claiming a refund based on acceptance of Indian tax
exemption coupons, the redemption portion (Part I) of the
Wholesale dealers (or wholesale dealer/agents) licensed under
coupon(s) must be submitted along with Form CG-114-E and
Tax Law Article 20 may sell stamped packs of cigarettes to
must be completed with the following information:
Indian nations or tribes and reservation cigarette sellers without
collecting the taxes to the extent Indian tax exemption coupons
• The customer’s name,
are provided or to the extent prior approval is received from the
• the date the coupon was received,
Tax Department, and the cigarettes were brought or delivered to
• the date the coupon is being submitted for refund, and
the purchaser’s qualified reservation. You may file a claim for an
expedited refund with respect to any cigarette and prepaid sales
• your business name.
taxes previously paid on stamped packages of cigarettes you
For a refund based on sales made under the prior approval
sold without collecting the taxes.
system, the reporting confirmation number and purchaser’s
Use Form CG-114, Claim for Redemption/Refund of Cigarette
name must be shown on the schedule on the back of
Tax Stamps and Prepaid Sales Tax, instead of Form CG-114-E
Form CG-114-E.
for the following:
Note: Stamping agents are not required to deduct the
• redemption of unused or damaged cigarette tax stamps,
commissions that were received.
• refunds of joint city/state stamps, or
When to file
• refunds of stamps affixed to packages of cigarettes that were:
An agent must submit all applications for refund of the New
– returned to the manufacturer,
York State cigarette tax within two years after the cigarette tax
– unsalable or unfit for use and consumption,
stamps were affixed to packages of cigarettes.
– destroyed or sent to the Tax Department for destruction,
A wholesale dealer must apply for a New York State refund of
– sold outside of the state, or
the face value of the stamps within two years after purchasing
– sold to an exempt purchaser (other than to an Indian nation
the stamped packages of cigarettes from a licensed stamping
or tribe and reservation cigarette seller).
agent.
Definitions
All applications for refund of the New York State prepaid sales
tax must be filed within three years from the time the stamps
An Indian nation or tribe means one of the following New York
were purchased.
State Indian nations or tribes: Cayuga Nation, Oneida Nation
of New York, Onondaga Nation, Poospatuck or Unkechauge
Keep a copy of your claim form and other documents for a
Nation, Saint Regis Mohawk Tribe, Seneca Nation of Indians,
period of three years.
Shinnecock Indian Nation, Tonawanda Band of Seneca, and
Tuscarora Nation.
Column instructions
A reservation cigarette seller means a seller of cigarettes within
The refund of the cigarette tax and/or prepaid sales tax is based
the boundaries of a qualified reservation that is one of the
on the rates in effect at the time the payment for the stamps was
following:
made. Therefore, start with the date the stamps were purchased
• An Indian nation or tribe,
and make subsequent entries in Column A (if applicable;
see Column A instructions and chart) through Column E, as
• One or more members of an Indian nation or tribe, or
applicable, based on the purchase date of the stamps that you
• An entity wholly owned by either or both of the above.
entered on each line in the first column.
The term qualified reservation means (a) lands held by an
Indian nation or tribe that are located within the reservation
Column A – Cigarette tax stamp denomination
of that nation or tribe in the state; (b) lands within the state
Column 1 of the chart includes information on the cigarette
over which an Indian nation or tribe exercises governmental
tax denominations that are eligible for refund, and that are
power and that are either (i) held by the Indian nation or tribe
preprinted in Column A.
subject to restrictions by the United States against alienation,
or (ii) held in trust by the United States for the benefit of
Column 2 of the chart can assist in identifying the appropriate
such Indian nation or tribe; (c) lands held by the Shinnecock
cigarette tax denomination (Column A) based on the number
Indian Nation or the Poospatuck (Unkechauge) Nation within
of cigarettes in the pack. Since Indian tax-exempt cigarette
their respective reservations; or (d) any land that falls within
sales must be brought or delivered to the purchaser’s qualified
category (a) or (b) and which may be sold and replaced with
reservation, none of the stamps affixed to such packages of
CG-114-E-I
Department of Taxation and Finance
Instructions for Form CG-114-E
(9/19)
Expedited Claim for Refund for
Indian Tax-Exempt Cigarette Sales
General information
other land in accordance with an Indian nation’s or tribe’s land
claims settlement agreement with the state of New York, shall
All packages of cigarettes sold to Indian nations or tribes or
nevertheless be deemed to be subject to restriction by the
reservation cigarette sellers are required to have New York tax
United States against alienation.
stamps affixed to them. The Tax Law provides two alternatives
to ensure there is an adequate quantity of tax-exempt cigarettes
Claim for refund for stamps affixed to packages
available for the use or consumption of an Indian nation or tribe
of cigarettes and prepaid sales tax in connection
or by its members. The governing body of an Indian nation or
with receipt of Indian tax exemption coupons or
tribe may elect to participate in the Indian tax exemption coupon
prior approval from the Tax Department
system or, if the election is not made, the prior approval system
will be used.
When claiming a refund based on acceptance of Indian tax
exemption coupons, the redemption portion (Part I) of the
Wholesale dealers (or wholesale dealer/agents) licensed under
coupon(s) must be submitted along with Form CG-114-E and
Tax Law Article 20 may sell stamped packs of cigarettes to
must be completed with the following information:
Indian nations or tribes and reservation cigarette sellers without
collecting the taxes to the extent Indian tax exemption coupons
• The customer’s name,
are provided or to the extent prior approval is received from the
• the date the coupon was received,
Tax Department, and the cigarettes were brought or delivered to
• the date the coupon is being submitted for refund, and
the purchaser’s qualified reservation. You may file a claim for an
expedited refund with respect to any cigarette and prepaid sales
• your business name.
taxes previously paid on stamped packages of cigarettes you
For a refund based on sales made under the prior approval
sold without collecting the taxes.
system, the reporting confirmation number and purchaser’s
Use Form CG-114, Claim for Redemption/Refund of Cigarette
name must be shown on the schedule on the back of
Tax Stamps and Prepaid Sales Tax, instead of Form CG-114-E
Form CG-114-E.
for the following:
Note: Stamping agents are not required to deduct the
• redemption of unused or damaged cigarette tax stamps,
commissions that were received.
• refunds of joint city/state stamps, or
When to file
• refunds of stamps affixed to packages of cigarettes that were:
An agent must submit all applications for refund of the New
– returned to the manufacturer,
York State cigarette tax within two years after the cigarette tax
– unsalable or unfit for use and consumption,
stamps were affixed to packages of cigarettes.
– destroyed or sent to the Tax Department for destruction,
A wholesale dealer must apply for a New York State refund of
– sold outside of the state, or
the face value of the stamps within two years after purchasing
– sold to an exempt purchaser (other than to an Indian nation
the stamped packages of cigarettes from a licensed stamping
or tribe and reservation cigarette seller).
agent.
Definitions
All applications for refund of the New York State prepaid sales
tax must be filed within three years from the time the stamps
An Indian nation or tribe means one of the following New York
were purchased.
State Indian nations or tribes: Cayuga Nation, Oneida Nation
of New York, Onondaga Nation, Poospatuck or Unkechauge
Keep a copy of your claim form and other documents for a
Nation, Saint Regis Mohawk Tribe, Seneca Nation of Indians,
period of three years.
Shinnecock Indian Nation, Tonawanda Band of Seneca, and
Tuscarora Nation.
Column instructions
A reservation cigarette seller means a seller of cigarettes within
The refund of the cigarette tax and/or prepaid sales tax is based
the boundaries of a qualified reservation that is one of the
on the rates in effect at the time the payment for the stamps was
following:
made. Therefore, start with the date the stamps were purchased
• An Indian nation or tribe,
and make subsequent entries in Column A (if applicable;
see Column A instructions and chart) through Column E, as
• One or more members of an Indian nation or tribe, or
applicable, based on the purchase date of the stamps that you
• An entity wholly owned by either or both of the above.
entered on each line in the first column.
The term qualified reservation means (a) lands held by an
Indian nation or tribe that are located within the reservation
Column A – Cigarette tax stamp denomination
of that nation or tribe in the state; (b) lands within the state
Column 1 of the chart includes information on the cigarette
over which an Indian nation or tribe exercises governmental
tax denominations that are eligible for refund, and that are
power and that are either (i) held by the Indian nation or tribe
preprinted in Column A.
subject to restrictions by the United States against alienation,
or (ii) held in trust by the United States for the benefit of
Column 2 of the chart can assist in identifying the appropriate
such Indian nation or tribe; (c) lands held by the Shinnecock
cigarette tax denomination (Column A) based on the number
Indian Nation or the Poospatuck (Unkechauge) Nation within
of cigarettes in the pack. Since Indian tax-exempt cigarette
their respective reservations; or (d) any land that falls within
sales must be brought or delivered to the purchaser’s qualified
category (a) or (b) and which may be sold and replaced with
reservation, none of the stamps affixed to such packages of
Page 2 of 2 CG-114-E-I (9/19)
cigarettes should bear joint New York State/New York City tax
print his, her, or the firm’s name, sign the return, and provide
stamps.
the requested preparer information. Also see Paid preparer
identification numbers.
Column 1
Column 2
Paid preparer identification numbers
Cigarette tax stamp
Number of cigarettes per
When completing this section, you must enter your New York tax
pack
For cigarette tax stamps
preparer registration identification number (NYTPRIN) if you are
(preprinted in Column A)
required to have one. (Information on the New York State Tax
$4.35
20
Preparer Registration Program is available at our website; see
$5.4375
Need help?.) In addition, you must enter your federal preparer
21-25
tax identification number (PTIN) if you have one; if not, you must
enter your Social Security number (SSN). (PTIN information is
Column B – Prepaid sales tax per pack
available at www.irs.gov.)
The prepaid sales tax on cigarettes is required to be paid at the
Mailing address
time cigarette stamps are purchased.
Mail your claim form along with any required coupons and
Use the appropriate prepayment amounts from the chart to
attachments (if applicable) to:
complete Column B.
NYS TAX DEPARTMENT
TDAB FACCTS – CIGARETTE TAX UNIT
Date stamps were purchased
20-pack
25-pack
W A HARRIMAN CAMPUS
ALBANY NY 12227-2992
Private delivery services – See Publication 55, Designated
9/1/15 through 8/31/16
82¢
$1.02
Private Delivery Services.
9/1/16 through 8/31/17
83¢
$1.04
Privacy notification
New York State Law requires all government agencies that
9/1/17 through 8/31/18
85¢
$1.06
maintain a system of records to provide notification of the legal
authority for any request for personal information, the principal
purpose(s) for which the information is to be collected, and
9/1/18 through 8/31/19
86¢
$1.08
where it will be maintained. To view this information, visit our
website, or, if you do not have Internet access, call and request
9/1/19 through 8/31/20
88¢
$1.10
Publication 54, Privacy Notification. See Need help? for the Web
address and telephone number.
Column C – Number of stamps
List the number of affixed stamps separately according to the
Need help?
date of purchase and pack size.
www.tax.ny.gov
Column D – Cigarette tax paid
Visit our website at
Multiply the cigarette tax stamp denomination in Column A by the
• get information and manage your taxes online
number of cigarette stamps in Column C, and enter the result.
• check for new online services and features
Column E – Prepaid sales tax paid
Telephone assistance
Multiply the prepaid sales tax per pack in Column B by the
Miscellaneous Tax Information Center:
518-457-5735
number of stamps in Column C, and enter the result. If you
To order forms and publications:
518-457-5431
claimed the prepaid sales tax as a credit on your sales tax
return, do not enter it in Column E.
Text Telephone (TTY) or TDD
Dial 7-1-1 for the
equipment users
New York Relay Service
Prior approval sales
Complete the schedule on the back of Form CG-114-E. Enter
the reporting confirmation number you received when you
entered your sale(s) of stamped tax-exempt cigarettes on the
View/Report Indian Tax-Exempt Cigarette Sales application
on the Tax Department’s website (see Need help?). Also enter
the purchaser’s name for each reporting confirmation number.
Attach additional sheets if necessary.
Signature
If you are a sole proprietor, you must sign the return and print
your name, title, email address, telephone number, and date.
If you are filing this return for a corporation, partnership, or other
type of entity, an officer, employee, or partner must sign the
return on behalf of the business, and print his or her name, title,
email address, telephone number, and date.
If you do not prepare the return yourself, sign, date, and provide
the requested taxpayer information. The preparer must also
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