Cigarette Tax

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Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

The Cigarette Tax must be paid on all smoking products, whether bought for resale or the consumer.

The tax is paid by a stamping agent and passed along to consumers in the cost of each pack of cigarettes. The customer pays the cigarette tax as part of the purchase price.

Learn about the Cigarette Tax.

You can get Cigarette Tax forms online.

Get Cigarette Tax forms.

Online

You can file and pay the tax through Business Tax e-Services.

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Electronic Funds Transfer (EFT) withdrawn directly from your bank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.

By Mail

Forms and payment should be sent to the address on the form.

If you use a private delivery service such as UPS or FedEx, send payments and forms to:

NYC Tax Processing Center
101 Enterprise Drive
Kingston, NY 12401-7401

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

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

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.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.

Filing and Paying

Interest Rate

Refunds

Cigarette Purchase over the Internet

Ways to Get Help