Form Mt-200 - Tobacco Products Tax Floor Tax Return - New York State Department Of Taxation And Finance

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MT-200
Tobacco Products Tax Floor Tax Return
To be filed by all distributors, wholesale dealers (including vending machine
(6/02)
operators), and retail dealers who have an inventory of tobacco products
as of close of business July 1, 2002.
Read instructions before completing this return. This return must be filed on or before September 20, 2002. Keep a copy for audit purposes for at least three years.
Wholesale license number
Distributor’s license number (if applicable)
Sales tax identification number
(if applicable)
Business name as shown on sales tax registration
Address
(number and street or rural route)
City, village, or post office
State
ZIP code
Telephone number
(
)
Effective July 2, 2002, the New York State excise tax on tobacco products increased from 20% to 37% of the wholesale price.
A.
Election to pay in two installments (If Yes , line 5 must be greater than $200; see instructions.) Check Yes or No :
Yes
No
B.
Business activities:
Distributor
Yes
No
Wholesale dealer
Yes
No
Retail dealer
Yes
No
Vending machine operator
Yes
No
C. Business locations:
one location
more than one location
vending machines
Vendors with more than one business location must file a consolidated return.
All distributors, wholesale dealers (other than vending machine operators) and retail dealers must complete Schedule A before making
entries below.
Vending machine operators must complete Schedule B before making entries below.
I
Computation of tobacco products floor tax
1 Total wholesale price of tobacco products
..........................................................................
1
(from Schedule A)
2 Total wholesale price of tobacco products
..........................................................................
2
(from Schedule B)
3 Total wholesale price subject to floor tax
...........................................................................
3
(add lines 1 and 2)
4 Floor tax rate ...................................................................................................................................................
4
.17
5 Floor tax due
..............................................................................................................
5
(multiply line 3 by line 4)
II
Amount due
6 If the amount on line 5 is greater than $200, enter the amount of payment you choose to defer until
January 20, 2003 .......................................................................................................................................
6
7 Amount due with the filing of this return. If you are not making installment payments, enter line 5 amount.
If you elect to pay in two installments, the first payment must be at least 25% of the line 5 amount,
but not less than $200
.........................................................................................
7
(subtract line 6 from line 5)
8 Penalty if filed after September 20, 2002
.............................................................................
8
(see instructions)
9 Interest if filed after September 20, 2002
.............................................................................
9
(see instructions)
10 Total amount due
Pay this amount ................................................................................. 10
(add lines 7, 8, and 9).
11 Enter the amount of remittance. Attach check or money order payable to NYS Tobacco Products Tax .
Mail to:
NYS TAX DEPARTMENT, TOBACCO PRODUCTS FLOOR TAX, PO BOX 1833, ALBANY NY 12201-1833.
............................................................. 11
(For prompt, accurate delivery, use return envelope provided, if applicable)
Do not write in this space
Important: Failure to file this return and pay the tobacco products tax floor tax due will result in the
imposition of civil penalties and interest under Article 20 of the New York State Tax Law and may
result in criminal penalties under Article 37 of the Tax Law.
I hereby certify that this return is true and correct.
Signature
Title
Date

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