Important Developments
Change in Policy Regarding the Filing of Quarterly Informational Returns by Wholesale Dealers of Cigarettes N 14 1 Informational Return Filing Requirements for Wholesale Dealers of Cigarettes CG 89 online filing instructions
Determining a Distributor’s Wholesale Price of Cigars Using the Industry Standard Adjustment Ratio TSB M 13(12)M Indian tax exemption coupons / prior approval system View/Report Indian Tax Exempt Cigarette Sales

New York State imposes an excise tax on cigarettes at the rate of $4.35 per package of twenty cigarettes. New York City imposes a local excise tax at the rate of $1.50 per package of twenty cigarettes, bringing the combined tax rate in New York City to $5.85.

A tax stamp affixed to the bottom of each pack of cigarettes sold in the State provides evidence that the taxes were paid. A state tax stamp is evidence that the state excise tax was paid. A joint state/city tax stamp is evidence that both the state and city taxes were paid.

New York State also imposes an excise tax on tobacco products at the following rates

  • 75% of the wholesale price on cigars and tobacco products (other than little cigars and snuff)
  • $4.35 per twenty little cigars
  • $2 per container of snuff one ounce or less, and $2 per ounce and a proportionate rate on any fractional amount thereof for containers with more than one ounce.

Licensing requirements for cigarette agents and wholesalers

You must be licensed as a cigarette agent to purchase and affix New York State cigarette tax stamps. Cigarette agent licenses may be issued to

  • dealers (wholesalers or retailers) who
    • maintain separate warehousing facilities for receiving and distributing cigarettes and conducting their business, and
    • who have received commitments from at least two cigarette manufacturers whose aggregate market share is at least 40% of the New York State market
      importers, exporters, or manufacturers of cigarettes
  • certain other businesses dealing in unstamped cigarettes.

You must be licensed as a wholesale dealer of cigarettes if you intend to sell to a retail dealer or other persons for the purpose of resale.

For additional information regarding cigarette agent or wholesaler licenses, see Form CG 100 A, Application for License as a Cigarette Agent or Agent/Wholesaler.

Tobacco product distributor and wholesaler license

You must be appointed as a tobacco products distributor if you

  • import or cause to be imported into this state any tobacco products (other than cigarettes) for sale
  • manufacture any tobacco products in this state
  • want to be authorized to file returns and pay the tax due on any tobacco products that you sell, ship, or deliver from outside the state to any person in the state

You must be licensed as a tobacco product wholesaler if you sell tobacco products for resale or own, operate, or maintain one or more tobacco products vending machines in New York State.

For additional information, see Form MT 202, Application for a License as a Wholesale Dealer of Tobacco Products or an Appointment as a Distributor of Tobacco Products.

Registration requirements for retailers

Every retail dealer of cigarettes or tobacco products in New York State, and every owner or operator of vending machines through which cigarettes or tobacco products are sold, must separately register each business location or vending machine.

Registration fees are

  • $300 for each retail location
  • $100 for each vending machine

To register a retail business, see Form DTF 716, Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products.

To renew your current registration, see Form DTF 719 MN, Renewal Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products.


Type of distrubutor

Tax formsFiling periodDue date Cigarette stamping Agent CG 5 for Non Resident Agents & CG 6 for Resident Agents Monthly On or before the 15th day of the following month Cigarette wholesaler CG 89 Quarterly On or before the 20th day of the month following the end of the previous quarter Tobacco product distributor MT 203 Monthly On or before the 20th day of the following month Tobacco product wholesaler MT 203 W Quarterly On or before the 20th day of the month following the end of the previous quarter Retail registration DTF 716 for New Applications DTF 719 for Renewal Applications Annually New Applications must be filed at least 30 days prior to anticipated start date. Registration Renewal Applications must be filed on or before September 20.

For more information

  • Cigarette and tobacco product tax forms and instructions (current year) or (prior years and periods)
  • Cigarette and tobacco product tax TSB M’s
  • Cigarette and tobacco product publications
  • Cigarette and tobacco product online services

Lights (cigarette type) – wikipedia, the free encyclopedia

Buy electronic cigarettes online locally
Cigarette filter edit

The 1950s gave birth to numerous scientific studies that proved the link between cigarettes and cancer (see Wynder and Graham, 1950 Doll and Hill, 1952, 1954 Hammond and Horn, 1958). 6 In response to these studies and their perceived threat to the tobacco industry s future profitability, tobacco companies experimented with new modifications to the cigarette design. 6 By altering the cigarette design, tobacco companies hoped to create a “safer” cigarette that would better appeal to their increasingly health conscious consumers. 7 The addition of filters to cigarettes was one of the industry s first design modifications, and filters would become essential to the later development of light and low tar products. 8 Claiming that filtered cigarettes literally filtered out much of the harmful tar and carcinogenic particles found in regular cigarettes, tobacco companies promoted relative product safety in order to convince smokers to continue smoking. 7 Because filtered cigarettes were depicted as relatively safer and less harmful, smokers who were concerned about tobacco s negative health impacts were led to believe that by switching to filtered cigarettes, they would minimize smoking’s detrimental impact on their health as a result, millions of addicted smokers switched to filtered cigarettes instead of quitting altogether. 7 By 1960, filtered cigarettes had become the leading tobacco product. 8

Creation of the “light” cigarette edit

In addition to heavily promoting the filtered cigarette as the answer to smokers health concerns, the industry also poured resources into developing a cigarette that would produce lower machine measured tar and nicotine yields when tested by the Federal Trade Commission (FTC). 6 This endeavor resulted in the introduction and heavy promotion of light cigarettes during the 1970s. 8 The newly designed light cigarette employed a special filter perforated with small holes these perforated filters allegedly offset the concentration of inhaled harmful smoke with clean air. Most important to the tobacco industry, however, was that light cigarettes produced lower tar and nicotine levels when tested with the FTC s smoking machines. 6

Market share edit

By 1997, the advertising of light cigarettes constituted fifty percent of the industry s advertising spending. 8 Through heavy marketing, the tobacco industry succeeded in misleading its consumer base to believe that light products were safer than regular brands, and thus, that these products were the rational choice for smokers who cared about their health. 7 9 As a result of these implicit and widespread health claims, the popularity of light and low tar cigarettes grew considerably. In fact, the market share of light cigarettes grew from a mere 2.0 percent in 1967 to 83.5 percent of the tobacco market in 2005. 8 Due to recent federal regulations requiring that the tobacco industry s internal documents be made publicly available online, there is no doubt about the industry s underlying motives behind the development of light products. 10 These documents explicitly state that the industry sought to both maintain and expand its consumer base by manipulating smokers health concerns to the industry s advantage. 10

Health claims edit ISO machine smoking method edit

Packages of light, mild, and low tar cigarettes are often labeled as being lower tar and nicotine and also list tar and nicotine levels that are lower than those found on the packages of regular cigarettes. The lower tar and nicotine numbers found on cigarette packages represent the levels produced when machine smoked by a smoking machine test method. 3 Developed by the FTC in 1967, the smoking machine test method was created to determine the yield of a cigarette by smoking it in a standardized fashion by machine this test method is also known as the International Organization for Standardization (ISO) machine smoking method. 11 While the FTC has always recognized that the smoking machine did not replicate human smoking and that no two human smokers smoke in the same way, the FTC did not initially recognize the tobacco industry s ability to design cigarettes that yielded low levels of tar and nicotine when machine smoked, but yielded much higher levels when smoked by a human being. 12

Cigarette modifications and “compensatory” smoking edit

Light cigarettes essentially fool smoking machines through several techniques. A light cigarette s filter perforated by tiny holes, for instance, is uncovered when smoked by machine, and consequently, the cigarette smoke is heavily diluted with air and causes the machines to report falsely low levels of nicotine and tar. 3 When smoked by human smokers, in contrast, this filter is usually covered by smokers lips and fingers. 3 Consequently, the tiny filter holes are covered, and the light cigarette actually becomes equivalent to a regular cigarette. 3 Some tobacco manufacturers also increased the length of the paper wrap which covers the cigarette filter this modification serves to decrease the number of puffs available to the machine test and limits the amount of tobacco that is machine smoked. 3 In reality, however, the tobacco found under this paper wrap which is not smoked by machine is still available to and smoked by the human smoker. 3

The human act of “compensating” is perhaps the most important method by which light cigarettes cheat the ISO machine smoking method. Unlike machines, human smokers are often heavily addicted to the nicotine in cigarettes, and consequently, smokers alter their smoking behaviors in order to consume the amount of nicotine required to satisfy their cravings. Compensatory behavior especially occurs if a smoker switches from regular cigarettes to light cigarettes. 3 12 4 13 Numerous scientific studies reveal that the smoker actually compensates for the lower amount of nicotine by actively changing his or her smoking habits and even increasing the number of cigarettes that are smoked per day. 3 12 4 13 Smokers adjust their smoking techniques by smoking their cigarettes more intensively. 4 More intensive smoking is achieved by taking larger, more rapid, and more frequent puffs, by inhaling more deeply, by smoking more cigarettes per day, and/or by reflexively blocking the cigarette s filter. 3 4 14 Due to these compensatory smoking behaviors, smokers inhale significantly more nicotine and tar levels than what are measured by the ISO machine smoking method. 10 3 4 13

Scientific conclusions edit

With these factors in mind, it is unsurprising that switching from regular to light or low tar cigarettes does not reduce the health risks of smoking or lower the smoker s exposure to the nicotine, tar, and carcinogens present in cigarette smoke. 3 4 15 According to the 2004 Surgeon General s report, Smoking cigarettes with lower machine measured yields of tar and nicotine provides no clear benefit to health. 16 The tobacco industry s own internal documents, too, reveal that cigarette manufacturers are more than aware of the difference between machine measured levels of nicotine and tar, and those actually inhaled by smokers. 3 The industry is equally aware of the compensatory behaviors that smokers engage in when smoking light cigarettes. 3 Nonetheless, these health truths are not widely publicized or understood by the average smoking population, and even today, the tobacco industry’s implicit health claims lead countless smokers to switch from regular cigarettes to light cigarettes, rather than quitting altogether.

Low nicotine Cigarettes May Help Smokers Quit edit

A recent study led by nicotine researcher Neal Benowitz found that low nicotine cigarettes may help some smokers quit. These results differ greatly from those obtained in studies conducted years earlier by Benowitz and others on previous generations of low nicotine cigarettes. According to a USCF article on the study, smokers who switched to cigarettes with tobacco that contains less nicotine did not compensate by smoking more cigarettes and inhaling more tar and toxins.

According to a more recent Washington Post a
rticle, the FDA (Food and Drug Administration) has backed low nicotine cigarette research as it weighs its new regulatory power. That new power includes the power to regulate the level of nicotine in cigarettes and was given to the FDA by the 2009 Tobacco Control Act, described below.

2009 anti smoking legislation edit

In June 2009, the Senate passed anti smoking legislation described by USA Today as the most sweeping tobacco control measure ever passed by Congress, and this legislation directly impacts the marketing and consumption of light tobacco products. 2 In addition to giving the FDA regulatory power over all tobacco products, the bill severely restricts the tobacco industry s previous marketing strategies, many of which relied on making implicit health claims about their products. 2 17 According to the bill, cigarette manufacturers are also forbidden from using product descriptors such as light, low tar, and mild. 17

Critics of the legislation question whether it will have a significant impact on today s pervasive tobacco market. 7 For one, the bill does not specify acceptable words for differentiating light cigarettes from other cigarettes. 2 Cigarette manufacturers quickly responded to this loophole by strategically color coding their products so that Camel Lights, for example, is now Camel Blue. Nik Modi, a tobacco industry analyst, concedes that prohibiting terms like “light” and “low tar” will hardly affect the tobacco market because smokers have already become acclimated to color coding. 18

Notes edit