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Cigarette Tax Floor Tax Return

CG-11

To be filed by all cigarette tax agents, wholesale dealers including vending machine

(2/00)

operators, and retail dealers who have an inventory of cigarettes and/or stamps

as of close of business February 29, 2000.

Read instructions before completing this return. This return must be filed on or before May 22, 2000. Keep a copy for audit purposes for a period of at least three years.

Wholesale license number

Agent’s license number (if applicable)

Sales tax identification number

Business name as shown on cigarette license

Address

(number and street or rural route)

City, village or post office

State

ZIP code

Telephone number

(

)

Effective March 1, 2000, the New York State excise tax on cigarettes increased from 56¢ to $1.11 per pack of 20 cigarettes; the joint

New York State and New York City rate increased from 64¢ to $1.19 per pack of 20 cigarettes.

Election to pay in two installments (If Yes , line 14 must be greater than $200; see instructions.) Check Yes or No :

Yes

Business activities:

Cigarette tax agent

Yes

Wholesale dealer

Yes

Retail dealer

Yes

Vending machine operator

Yes

Vendors having more than one business location are required to file a consolidated return and must complete Schedule A before making

entries below. Vending machine operators must complete Schedule B before making entries below.

Inventory of unstamped cigarette packs and unaffixed tax stamps at the old rate.

To be completed by cigarette tax agents only.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

Floor

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

1 Number of packs of unstamped cigarettes on hand ..............................................

Tax Rate

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

2 Number of unaffixed 56¢ state-only tax stamps on hand ......................................

× $ .55 = $

3 Number of unaffixed 64¢ joint tax stamps on hand ...............................................

× $ .55 = $

4 Number of unaffixed 28¢ state tax stamps for packs of 10 cigarettes on hand .....

× $ .275 = $

5 Number of unaffixed 32¢ joint tax stamps for packs of 10 cigarettes on hand ......

× $ .275 = $

6 Number of unaffixed 70¢ state tax stamps for packs of 25 cigarettes on hand .....

× $.6875 = $

7 Number of unaffixed 80¢ joint tax stamps for packs of 25 cigarettes on hand ......

× $.6875 = $

8 Floor tax due on unaffixed stamps

............................................................

(cigarette agents only; add lines 2-7)

II Inventory of cigarette packs stamped at the pre-March 1, 2000, rate.

To be completed by cigarette tax agents, wholesale

dealers, vending machine operators and retail dealers.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

9 Number of packs of cigarettes with New York State only tax stamps

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

(2 packs of 10 = 1 pack of 20; 1 pack of 25 = 1.25 packets of 20) .........................

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

10 Number of packs of 20 cigarettes with joint New York State and New York City

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

tax stamps (2 packs of 10 = 1 pack of 20; 1 pack of 25 = 1.25 packs of 20) .......... 10

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

11 Total number of packs of cigarettes with tax stamps on hand

.......................................... 11

(add lines 9 and 10)

12 Floor tax per pack of 20 cigarettes ................................................................................................................ 12

.55

13 Floor tax due on cigarettes stamped at the old rate

............................................... 13

(multiply line 11 by line 12)

14 Total floor tax due

............................................................................................................. 14

(add lines 8 and 13)

III Amount due

15 If the amount on line 14 is greater than $200, enter the amount of payment you choose to defer until

September 20, 2000. If the amount on line 14 is $200 or less, enter “0”

......................... 15

(see instructions)

16 Amount due with the filing of this return. If you elect to pay in two installments, you must pay at least 25%

of the floor tax due, but not less than the minimum payment of $200.

............... 16

(subtract line 15 from line 14)

17 Penalty if filed after May 22, 2000

........................................................................................ 17

(see instructions)

18 Interest if filed after May 22, 2000

........................................................................................ 18

(see instructions)

19 Total amount due

Pay this amount ........................................................................... 19

(add lines 16, 17, and 18).

20 Enter the amount of remittance. Attach check or money order payable to NYS Cigarette Tax .

Mail to:

NYS TAX DEPARTMENT, CIGARETTE FLOOR TAX, PO BOX 1833, ALBANY NY 12201-1833. (See Mailing

............................. 20

Instructions on page 4. 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 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

Form Cg-11 - Cigarette Tax Floor Tax Return - New York State Department Of Taxation And Finance

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