Checklist For Form Mt-202 - Application For A License As A Wholesale Dealer Of Tobacco Products Or An Appointment As A Distributor Of Tobacco Products

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MT-202-C
(4/12)
Transaction and Transfer Tax Bureau
Checklist for Form MT-202
Application for a License as a Wholesale Dealer of Tobacco Products or an
Appointment as a Distributor of Tobacco Products
Tax Law – Article 20
To prevent delays in processing your application,
Submit a copy of the organizational documents
please use the following checklist to make sure you are
(for example, partnership agreement, and
including all required documentation with your completed
certificate of incorporation) if the applicant is not a
application form before submitting it to the Tax
natural person. If the applicant is a foreign or alien
Department. We cannot process your application unless
corporation, also submit a copy of the following
you submit all necessary information.
documents:
1. Application for Authority filed with the New York
Complete Form MT-202.
State Secretary of State, and
2. the official filing receipt issued by the New York
If you are applying for a license as a wholesale
State Secretary of State.
dealer of tobacco products, you must include
a copy of the lease or deed for the separate
You must supply proof of workers’ compensation
and secure warehousing location(s) listed on
and disability insurance for your employees. If
the application (that is, the principal place of
you do not intend to have employees, you must
business). When you enter into a lease, it must be
complete and submit Form CE-200, Application
for a minimum of two years. The facility must meet
for Certificate of Attestation of Exemption from
both the separate and secure warehousing facility
New York State Workers’ Compensation and/or
requirements as follows:
Disability Benefits Insurance Coverage, to the
1. A separate warehousing facility for the
New York State Workers’ Compensation Board.
purpose of receiving and distributing tobacco
Important: They will process your application and
products and conducting business means a
mail you a certificate of attestation of exemption.
warehouse, storehouse, or other commercial
This process may take up to four weeks for
building or buildings where tobacco products
completion.
are received, stored, and distributed and where
Note: To obtain an exemption form immediately,
the dealer conducts day-to-day activities. The
the Workers’ Compensation Board recommends
warehousing facility must be separate and
that you apply using their Web-based
distinct from any other person’s facilities, and
application, and complete Form CE-200 online at
it does not include an enclosure within a larger
You will be able to complete
facility or means of transportation (for example,
the application and print the required certificate.
a truck or van).
2. Although the term secure is not defined in
Complete and submit Form CG-100-P, Personal
the Tax Law, it is understood by its generally
Questionnaire, for each owner, officer, shareholder,
accepted definition for these purposes. A
or any other person who meets the definition of a
secure warehousing facility must hold its
controlling person.* You can mail these documents
contents safe without fear that the contents are
separately if the controlling person desires
easily susceptible to theft.
confidentiality.
Include the following documents and items with
If you are applying only for appointment as a
Form CG-100-P:
distributor of tobacco products, you are not
required to provide a deed or a two-year lease
1. Certified copies of proof of U.S. citizenship or
to a separate and secure warehousing facility
eligibility to obtain U.S. employment.
as defined above. However, you must provide a
2. Photocopy of a driver’s license or non-driver,
copy of a deed or a lease to a commercial space
government-issued photo identification card for
where you will conduct your day-to-day business.
each person required to file the questionnaire.
* For purposes of this form, controlling person means any person who is an officer, director, or partner (or, in the case of a limited
liability company, an officer, member, or a person having, with respect to the limited liability company, authority analogous to that
of a corporate officer or director) of an applicant for a license as a tobacco wholesale dealer or appointment as a tobacco products
distributor, under Article 20 of the Tax Law; or, if the applicant is a corporation, a shareholder who directly or indirectly owns more than
10% of the number of shares of voting stock of the corporation. It also includes persons who do or will exercise authority within the
business comparable to the authority normally exercised by corporate officers, regardless of the form of business organization or lack
of actual title.

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