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CG-15 (9/04) Page 3 of 4

Instructions

Who is subject to the cigarette use tax

Exemptions from the cigarette use tax

The applicable New York State use tax, city of New York use tax, or

The state excise tax on cigarettes has two components that together

combined state and city use taxes are imposed on cigarettes used in

ensure that the proper New York State cigarette tax is paid: (1) the cigarette

the state or within the state and city of New York, unless:

tax imposed on possession for sale in the state pursuant to section 471 of

the Tax Law (Cigarette Tax); and (2) the cigarette use tax imposed pursuant

— the cigarette tax (imposed pursuant to Tax Law, section 471) has been

to section 471-a of the Tax Law.

paid, as evidenced by the presence of the New York State or New York

State and city joint tax stamp affixed to the package of cigarettes; or

The state cigarette use tax must be paid by any person who uses (i.e.,

possesses, stores, retains, imports, etc.) cigarettes in the state, not

— the cigarettes being used are specifically exempted from the cigarette

including possession for sale, on which the cigarette tax has not been paid

tax by section 471 of the Tax Law (thus, governmental use by the

and where the use of the cigarettes is not exempt from the Article 20 tax.

United States, the state of New York, and the United Nations, and use

Additionally, there is a city excise tax on cigarettes used in New York City.

by authorized persons purchasing from a voluntary unincorporated

organization of the armed forces of the U.S. are exempt uses); or

In some instances, only the state cigarette use tax or the city cigarette use

tax may be due. In other instances, the city of New York use tax may be

— the cigarettes being used are brought into the state (or into the state

due on a different number of packages of cigarettes than those subject to

and city) on or in the possession of the user, and the number of

the state cigarette use tax.

cigarettes does not exceed 400 (i.e., two cartons or less of standard

packages of cigarettes).

For example:

Notes: Cigarettes shipped into New York by mail are not brought into the

1. A person purchases cigarettes bearing New York State tax stamps in

state on or in the possession of the user, and therefore do not qualify for

upstate New York and subsequently uses them in New York City. No

the last exemption.

New York State cigarette use tax is due since the state cigarette tax was

paid at the time of purchase (as evidenced by the affixed tax stamps).

If more than 400 cigarettes are brought into the state (or into the state and

However, the city of New York cigarette use tax has not been paid and

city), then all of the cigarettes are subject to tax(es).

is due.

Cigarettes acquired by an individual to be given as a gift to another

2. A person brings unstamped packages of cigarettes or packages of

individual are not exempt because the law does not exempt gifts of

cigarettes bearing the tax stamps of another state into New York State,

cigarettes.

uses a portion of them in New York City, and uses the remaining

packages outside New York City. The entire quantity would be subject to

The Public Health Law provides that it is unlawful for any person engaged

the state cigarette use tax. However, the city cigarette use tax is due

in the business of selling cigarettes in New York State or any other state to

only on the portion used in New York City.

ship, or cause to be shipped, any cigarettes to a person in New York State,

unless the person is a licensed or registered cigarette agent, wholesale

Note: The applicable rate of cigarette use tax is equal to the applicable

dealer, or retail dealer; an export warehouse proprietor or person operating

rate of cigarette tax. Either the cigarette tax or the cigarette use tax

a customs bonded warehouse; or an officer, employee, or agent of the

must be paid.

federal or New York State government, or a political subdivision of either

(acting in official capacity).

When to file Form CG-15

However, if you do receive cigarettes shipped directly to you, Form CG-15

Form CG-15 must be filed and the use tax paid within 24 hours after the

must be filed within 24 hours as explained above.

liability for cigarette use tax occurs (i.e., within 24 hours after the bringing,

receiving, or other use of cigarettes in New York State and/or the city of

Definitions

New York, other than possession for sale).

Use means the exercise in New York State of any right or power, actual or

Note: A person who possesses cigarettes for purposes of sale may be

constructive, with respect to cigarettes; and includes, but is not limited to,

required to be licensed with New York State as an agent and/or cigarette

the receipt, storage or any keeping or retention for any length of time, but

wholesale dealer, as well as registered as a retail dealer. For applications,

does not include possession for sale.

information, and the appropriate tax returns for New York State, see Need

Cigarette means any roll for smoking made wholly or in part of tobacco or

help? on page 4. In addition, a person who possesses cigarettes for sale

any other substance, regardless of size, shape, or whether such tobacco or

within the city of New York may be required to be licensed with New York

substance is flavored, adulterated, or mixed with any other ingredient, the

City as an agent and/or cigarette wholesale dealer. Applications,

wrapper or cover of which is made of paper or any other substance or

information, and the appropriate tax returns for New York City may be

material except tobacco.

requested by contacting the Department of Finance for the city of

New York.

Person includes an individual, copartnership, society, association,

corporation, joint stock company, and any combination of individuals and

Rates

also an executor, administrator, receiver, trustee, or other fiduciary.

Effective April 3, 2002, the New York State cigarette use tax rate is

Package means the individual package, box, or other container in or from

75 cents for each 10 cigarettes or fraction thereof, or $1.50 on a standard

which retail sales of cigarettes are usually made or intended to be made.

package of 20 cigarettes. If the package of cigarettes contains more than

20 cigarettes, the tax rate on the number of cigarettes in excess of 20 is

Stamp or cigarette tax stamp means any adhesive stamp, metered stamp,

37.50 cents for each five cigarettes or fraction thereof. Therefore, the state

heat transfer stamp, or other form or evidence of payment of the cigarette

use tax on a package of 25 cigarettes is $1.875.

tax prescribed by the Commissioner of Taxation and Finance and the

Commissioner of Finance of the city of New York.

Effective July 2, 2002, the city of New York cigarette use tax rate is

75 cents for each 10 cigarettes or fraction thereof, or $1.50 on a standard

Unstamped cigarettes means packages of cigarettes upon which the

package of 20 cigarettes. If the package of cigarettes contains more than

appropriate New York State or New York State and city of New York joint

20 cigarettes, the tax rate on the number of cigarettes in excess of 20 is

stamps evidencing payment of the state or state and city taxes have not

38 cents for each five cigarettes or fraction thereof. Therefore, the city of

been affixed. Packages of cigarettes bearing another state’s cigarette

New York use tax on a package of 25 cigarettes is $1.88.

stamps are not stamped for purposes of the New York cigarette taxes and

do not evidence payment of the New York taxes.

Accordingly, the combined New York State and city of New York use tax on

a standard package of 20 cigarettes is $3.00, and $3.755 on a package of

Taxpayer identification

25 cigarettes.

Enter your legal name, complete address, and your social security number

For purposes of this use tax return, the use tax due will be figured on the

in the space provided on the front of this form. If other than an individual,

basis of a standard pack of cigarettes (20 cigarettes to the pack) to simplify

enter your federal identification number.

the computations. To convert nonstandard packages (packs containing

other than 20 cigarettes) to an equivalent number of standard packs, see

Conversion calculation on page 2.

Form Cg-15 - Cigarette Use Tax Return - New York State Department Of Taxation And Finance Page 3

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