You can get Cigarette Tax forms online.

Get Cigarette Tax forms.

Online

You can file and pay the tax through Business Tax e-Services after you are registered with NYC Department of Finance, Sheriff's Office, Tobacco Tax Unit.

You can pay by:

• Electronic Funds Transfer (EFT) withdrawn directly from your bank
• E-check
• Credit card (American Express, Master Card, VISA, and Discover)
• Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From October 1, 2022 to December 31, 2022, the interest rate is 10%.

You can request a refund for overpayment of the Cigarette Tax.

The Department of Finance doesn't pay interest on refunds for this tax.

Get Cigarette Tax forms.

It is illegal to purchase untaxed cigarettes in NYC. You cannot purchase untaxed cigarettes over the internet to be shipped to any address within NYC.

If you purchase cigarettes that do not have the legal tax stamp you are required to pay the NYC cigarette excise tax which is $1.50 per pack of 20 cigarettes, or $15 per carton. You must file a NYC Cigarette Tax Payment Form immediately upon receipt of the untaxed cigarettes.

Additionally you must also pay the New York State cigarette and tobacco products tax which is $4.35 per pack of 20 cigarettes. You should file NYS form CG-15 “Cigarette Use Tax Return” within 24 hours of purchasing the untaxed cigarettes.

Failing to pay the tax, and/or purchasing untaxed cigarettes could result in fines or criminal prosecution.

You can get answers to questions about the tax or help with filing and paying.

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