Form MT-202-C "Checklist for Form Mt-202 - Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products" - New York

What Is Form MT-202-C?

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 April 1, 2012;
  • 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 MT-202-C 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 MT-202-C "Checklist for Form Mt-202 - Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products" - New York

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MT-202-C
(4/12)
Transaction and Transfer Tax Bureau
Checklist for Form MT-202
Application for a License as a Wholesale Dealer of Tobacco Products or an
Appointment as a Distributor of Tobacco Products
Tax Law – Article 20
To prevent delays in processing your application,
Submit a copy of the organizational documents
please use the following checklist to make sure you are
(for example, partnership agreement, and
including all required documentation with your completed
certificate of incorporation) if the applicant is not a
application form before submitting it to the Tax
natural person. If the applicant is a foreign or alien
Department. We cannot process your application unless
corporation, also submit a copy of the following
you submit all necessary information.
documents:
1. Application for Authority filed with the New York
Complete Form MT-202.
State Secretary of State, and
2. the official filing receipt issued by the New York
If you are applying for a license as a wholesale
State Secretary of State.
dealer of tobacco products, you must include
a copy of the lease or deed for the separate
You must supply proof of workers’ compensation
and secure warehousing location(s) listed on
and disability insurance for your employees. If
the application (that is, the principal place of
you do not intend to have employees, you must
business). When you enter into a lease, it must be
complete and submit Form CE-200, Application
for a minimum of two years. The facility must meet
for Certificate of Attestation of Exemption from
both the separate and secure warehousing facility
New York State Workers’ Compensation and/or
requirements as follows:
Disability Benefits Insurance Coverage, to the
1. A separate warehousing facility for the
New York State Workers’ Compensation Board.
purpose of receiving and distributing tobacco
Important: They will process your application and
products and conducting business means a
mail you a certificate of attestation of exemption.
warehouse, storehouse, or other commercial
This process may take up to four weeks for
building or buildings where tobacco products
completion.
are received, stored, and distributed and where
Note: To obtain an exemption form immediately,
the dealer conducts day-to-day activities. The
the Workers’ Compensation Board recommends
warehousing facility must be separate and
that you apply using their Web-based
distinct from any other person’s facilities, and
application, and complete Form CE-200 online at
it does not include an enclosure within a larger
www.wcb.ny.gov. You will be able to complete
facility or means of transportation (for example,
the application and print the required certificate.
a truck or van).
2. Although the term secure is not defined in
Complete and submit Form CG-100-P, Personal
the Tax Law, it is understood by its generally
Questionnaire, for each owner, officer, shareholder,
accepted definition for these purposes. A
or any other person who meets the definition of a
secure warehousing facility must hold its
controlling person.* You can mail these documents
contents safe without fear that the contents are
separately if the controlling person desires
easily susceptible to theft.
confidentiality.
Include the following documents and items with
If you are applying only for appointment as a
Form CG-100-P:
distributor of tobacco products, you are not
required to provide a deed or a two-year lease
1. Certified copies of proof of U.S. citizenship or
to a separate and secure warehousing facility
eligibility to obtain U.S. employment.
as defined above. However, you must provide a
2. Photocopy of a driver’s license or non-driver,
copy of a deed or a lease to a commercial space
government-issued photo identification card for
where you will conduct your day-to-day business.
each person required to file the questionnaire.
* For purposes of this form, controlling person means any person who is an officer, director, or partner (or, in the case of a limited
liability company, an officer, member, or a person having, with respect to the limited liability company, authority analogous to that
of a corporate officer or director) of an applicant for a license as a tobacco wholesale dealer or appointment as a tobacco products
distributor, under Article 20 of the Tax Law; or, if the applicant is a corporation, a shareholder who directly or indirectly owns more than
10% of the number of shares of voting stock of the corporation. It also includes persons who do or will exercise authority within the
business comparable to the authority normally exercised by corporate officers, regardless of the form of business organization or lack
of actual title.
MT-202-C
(4/12)
Transaction and Transfer Tax Bureau
Checklist for Form MT-202
Application for a License as a Wholesale Dealer of Tobacco Products or an
Appointment as a Distributor of Tobacco Products
Tax Law – Article 20
To prevent delays in processing your application,
Submit a copy of the organizational documents
please use the following checklist to make sure you are
(for example, partnership agreement, and
including all required documentation with your completed
certificate of incorporation) if the applicant is not a
application form before submitting it to the Tax
natural person. If the applicant is a foreign or alien
Department. We cannot process your application unless
corporation, also submit a copy of the following
you submit all necessary information.
documents:
1. Application for Authority filed with the New York
Complete Form MT-202.
State Secretary of State, and
2. the official filing receipt issued by the New York
If you are applying for a license as a wholesale
State Secretary of State.
dealer of tobacco products, you must include
a copy of the lease or deed for the separate
You must supply proof of workers’ compensation
and secure warehousing location(s) listed on
and disability insurance for your employees. If
the application (that is, the principal place of
you do not intend to have employees, you must
business). When you enter into a lease, it must be
complete and submit Form CE-200, Application
for a minimum of two years. The facility must meet
for Certificate of Attestation of Exemption from
both the separate and secure warehousing facility
New York State Workers’ Compensation and/or
requirements as follows:
Disability Benefits Insurance Coverage, to the
1. A separate warehousing facility for the
New York State Workers’ Compensation Board.
purpose of receiving and distributing tobacco
Important: They will process your application and
products and conducting business means a
mail you a certificate of attestation of exemption.
warehouse, storehouse, or other commercial
This process may take up to four weeks for
building or buildings where tobacco products
completion.
are received, stored, and distributed and where
Note: To obtain an exemption form immediately,
the dealer conducts day-to-day activities. The
the Workers’ Compensation Board recommends
warehousing facility must be separate and
that you apply using their Web-based
distinct from any other person’s facilities, and
application, and complete Form CE-200 online at
it does not include an enclosure within a larger
www.wcb.ny.gov. You will be able to complete
facility or means of transportation (for example,
the application and print the required certificate.
a truck or van).
2. Although the term secure is not defined in
Complete and submit Form CG-100-P, Personal
the Tax Law, it is understood by its generally
Questionnaire, for each owner, officer, shareholder,
accepted definition for these purposes. A
or any other person who meets the definition of a
secure warehousing facility must hold its
controlling person.* You can mail these documents
contents safe without fear that the contents are
separately if the controlling person desires
easily susceptible to theft.
confidentiality.
Include the following documents and items with
If you are applying only for appointment as a
Form CG-100-P:
distributor of tobacco products, you are not
required to provide a deed or a two-year lease
1. Certified copies of proof of U.S. citizenship or
to a separate and secure warehousing facility
eligibility to obtain U.S. employment.
as defined above. However, you must provide a
2. Photocopy of a driver’s license or non-driver,
copy of a deed or a lease to a commercial space
government-issued photo identification card for
where you will conduct your day-to-day business.
each person required to file the questionnaire.
* For purposes of this form, controlling person means any person who is an officer, director, or partner (or, in the case of a limited
liability company, an officer, member, or a person having, with respect to the limited liability company, authority analogous to that
of a corporate officer or director) of an applicant for a license as a tobacco wholesale dealer or appointment as a tobacco products
distributor, under Article 20 of the Tax Law; or, if the applicant is a corporation, a shareholder who directly or indirectly owns more than
10% of the number of shares of voting stock of the corporation. It also includes persons who do or will exercise authority within the
business comparable to the authority normally exercised by corporate officers, regardless of the form of business organization or lack
of actual title.
MT-202-C (4/12) (back)
3. Two identical copies of a natural color
If you are selling tobacco products at retail and
photograph of you taken within 30 days
are not in possession of a current retail registration
of filing this application, with the following
authorizing you to sell tobacco products, you
specifications:
must complete Form DTF-716, Application
for Registration of Retail Dealers and Vending
• Send unmounted photos printed on thin paper
Machines for Sales of Cigarettes and Tobacco
with a white background and glossy finish. Do
Products. Send your completed form with your
not send retouched or mounted photos.
payment for the appropriate application fees to the
• Show a ¾ frontal profile of the right side of
address on the application.
your face with your right ear visible and your
head bare (except for headdress required for
Include any additional information necessary
a religious order of which you are a member).
to complete the items on each form submitted.
• Send photos that are no smaller than 2 inches
Reference the item number and form number on all
by 2 inches with 1¼ inch distance from the
attachments.
top of the head to just below the chin.
• Use a pencil to lightly print your social
If you need more information, see the specific
security number on the back of each photo.
instructions for the forms, and the New York
4. Fingerprinting completed at an authorized
State Tax Law or Regulations. You may access
location. You may find authorized locations
the New York State Legislature’s Web site at
and schedule appointments online at
http://public.leginfo.state.ny.us/menuf.cgi.
www.L1enrollment.com or by calling toll
free, 1-877-472-6915. Fingerprinting fees and
the reasons for requesting fingerprints vary
according to state. You will receive information
Need help?
about the fees during the appointment
scheduling process. If you are submitting
www.tax.ny.gov
Visit our Web site at
fingerprint cards as a non-resident, you can
• get information and manage your taxes online
get information about the fees, the state that is
• check for new online services and features
requesting your fingerprints, and their reason
Telephone assistance
for the request, by accessing the following Web
site: www.morphotrust.com/.
Business Tax Information Center:
(518) 457-5342
You will need to provide the following when
To order forms and publications:
(518) 457-5431
enrolling on their Web site:
Text Telephone (TTY) Hotline (for persons with
ORI number — NY0017200
hearing and speech disabilities using a TTY):
(518) 485-5082
Fingerprint reason — Licensing
Persons with disabilities: In compliance with the
At the fingerprinting site, they will give you two
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities are
receipts indicating your name, address of the
accessible to persons with disabilities. If you have questions
fingerprinting site, date and time, fee paid, and
about special accommodations for persons with disabilities, call the
reason for fingerprinting.
information center.
NOTE: You must submit one receipt with
your application for licensing as a distributor
of tobacco products and wholesale dealer of
tobacco products.
If the applicant is purchasing an existing business,
include copies of purchase contracts and all related
documents. For more information on a bulk sale
transaction and your responsibility for any sales
taxes due from the seller, refer to Publication 20,
New York State Tax Guide for New Businesses.
If you are not currently registered for New
York State sales tax, you may apply online at
www.tax.ny.gov for a Sales Tax Certificate of
Authority. (For additional information, see Need
help? below.) Applicants for a license as a
wholesale dealer of tobacco products and/or an
appointment as a distributor of tobacco products
must have and maintain an active sales tax
registration.
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