Form Cg-6 - Resident Agent Cigarette Tax Report

CG-6 (6/11) (back)

Instructions

Line instructions

explanation as to why the amounts on line 15 and 16 do not

match.

Part I — Report of unstamped cigarettes

Signature

Line 1 — For each pack size enter the number of unstamped

If you are a sole proprietor, you must sign the return and print

cigarettes (sticks) on hand at the beginning of the month. The

your name, title, e-mail address, telephone number, and date.

opening inventory should be the same as the previous month’s

closing inventory; attach an explanation if these figures are not

If you are filing this return for a corporation, partnership, or

the same.

other type of entity, an officer, employee, or partner must sign

the return on behalf of the business, and print his or her name,

Line 2 — For each pack size enter the number of unstamped

title, e-mail address, telephone number, and date.

cigarettes (sticks) manufactured, purchased, or otherwise

acquired during the month. Be sure to complete and

If you do not prepare the return yourself, sign, date, and provide

attach Form CG-6.1, Schedule A — Unstamped Cigarettes

the requested taxpayer information. The preparer must also

Manufactured, Purchased, or Otherwise Acquired During the

print his, her, or the firm’s name, sign the return, and provide

Month, to substantiate these transactions.

the requested preparer information. Also see Paid preparer

identification numbers.

Line 4 — For each pack size enter the number of unstamped

cigarettes (sticks) on hand at the end of the month. The amount

Paid preparer identification numbers

on line 4 is your closing inventory for this month, and should

also be your opening inventory for next month.

New York State Tax Law requires certain paid tax return

preparers and facilitators of refund anticipation loans (RALs)

Line 6 — For each pack size enter the number of unstamped

and refund anticipation checks (RACs) to register electronically

cigarettes (sticks) sold to agencies of the United States.

with the Tax Department. When completing this section, you

Line 7 — For each pack size enter the number of unstamped

must enter your New York tax preparer registration identification

cigarettes (sticks) sold to customers, transferred, or returned

number (NYTPRIN) if you are required to have one. (Information

to cigarette manufacturers located outside the state. Be sure

on the New York State Tax Preparer Registration Program is

to complete and attach Form CG-6.2, Schedule C — Sales,

available on our Web site. See Need help? below.) In addition,

Transfers, and Returns of Unstamped Cigarettes Outside

you must enter your federal preparer tax identification number

New York State, to substantiate these transactions.

(PTIN) if you have one; if not, you must enter your social security

number (SSN). (PTIN information is available at )

Line 8 — For each pack size enter the number of unstamped

cigarettes (sticks) sold to customers inside New York State

Where to file

because of their exempt status (e.g., governmental entity,

Mail your report and any related schedules and attachments to:

diplomatic mission or personnel, or the United Nations) or

returned to cigarette manufacturers located within the state.

NYS TAX DEPARTMENT

Be sure to complete and attach Form CG-6.3, Schedule D —

TDAB FACCTS - CIGARETTE TAX

Sales, Transfers, and Returns of Unstamped Cigarettes Within

W A HARRIMAN CAMPUS

New York State, to substantiate these transactions.

ALBANY NY 12227

Note: If you sold cigarettes to Indian nations or tribes or

Private delivery services —

To use a private delivery

reservation cigarette sellers, attach a completed

service, see Publication 55, Designated Private Delivery

Form CG-5.4/6.4, Schedule E — Sale of Cigarettes to Indian

Services.

Nations or Tribes or Reservation Cigarette Sellers. If you sell

6,000 or more cartons of cigarettes to any customer during

any one month, remember to report these sales by attaching a

Need help?

completed Form CG-5.5/6.5, Schedule F — Sales of Cigarettes

Exceeding 6,000 Cartons, to your next quarterly report for

Visit our Web site at

March, June, September, or December.

(for information, forms, and online services)

Part II — Report of NYS cigarette stamps

Miscellaneous Tax Information Center:

(518) 457-5735

Line 11 — Enter the number of unaffixed tax stamps on hand

at the beginning of the month for each pack size. This opening

To order forms and publications:

(518) 457-5431

inventory should be the same as the previous month’s closing

inventory; attach an explanation if these figures are not the

Text Telephone (TTY) Hotline

same.

(for persons with hearing and

speech disabilities using a TTY):

(518) 485-5082

Line 14 — Enter the number of unaffixed tax stamps on hand

at the end of the month for each pack size. This amount is

your closing inventory for the month, and should also be your

Privacy notification

opening inventory for the next month.

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to

the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475,

Line 16 — Enter the number of tax stamps required to be

505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers

pursuant to 42 USC 405(c)(2)(C)(i).

affixed to packs of cigarettes during the month for each pack

This information will be used to determine and administer tax liabilities and, when authorized by law, for

size. The total number of tax stamps (both state only and joint-

certain tax offset and exchange of tax information programs as well as for any other lawful purpose.

state/city tax stamps) for each pack size must match the amount

Information concerning quarterly wages paid to employees is provided to certain state agencies

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

shown on line 6 of Form CG-5/6-ATT, Schedule B – Cigarette

employment and training programs and other purposes authorized by law.

Packages Stamped During the Month.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under

the Tax Law.

Line 17 — If the amounts on lines 15 and line 16 are not

This information is maintained by the Manager of Document Management, NYS Tax Department,

the same, enter the amount of the difference and attach an

W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.

Form Cg-6 - Resident Agent Cigarette Tax Report - 2011 Page 2

Related Articles

Related forms

Related Categories