Free Form CG-6 - New York

New York State Department of Taxation and Finance

Transaction and Transfer Tax Bureau FACCTS/Cigarette Tax File this report in duplicate each month on or before the 15th day of the following month. Keep a copy for your records. Note: You must have approval from the New York State Tax Department to file for any period other than a calendar month. If approval was granted, enter your filing period here:
Change of business information If your name, employer identification number, address, or owner/officer information has changed, you must file Form DTF95. If only your address has changed, you may file Form DTF96. You can get forms from our Web site, by fax, or by phone. See Need help? on the back.

Resident Agent Cigarette Tax Report

CG-6
(4/06)

Enter name and address if not preprinted

Period covered by this report: Month: Year: Federal employer identification number (FEIN) Agent's license number NYS sales tax identification number Social security number

Part I -- Report of unstamped cigarettes Enter the number of cigarettes (sticks) in the appropriate columns Other (indicate pack size)
20 packs 1 Opening inventory ....................................... 2 Additions to inventory
(from Form CG-6.1, Schedule A) ..................

25 packs

packs

packs

packs

1 2 3 4 5 6 7 8 9

3 Unstamped cigarettes (sticks) available for sale (add lines 1 and 2) .............................. 4 Ending inventory ......................................... 5 Balance (subtract line 4 from line 3) ................ 6 Sales to agencies of the United States ....... 7 Sales/transfers outside New York State (from Form CG-6.2, Schedule C) .................. 8 Sales/transfers inside New York State (from Form CG-6.3, Schedule D) .................. 9 Sales to vendors on Indian Reservations (from Form CG-5.4/6.4, Schedule E) .............

10 Total sales/transfers of unstamped cigarettes (add lines 6 through 9) ................ 10 11 Cigarettes to be accounted for (subtract line 10 from line 5) ......................... 11

Instructions for Part I
Line 1 -- Enter the number of unstamped cigarettes (sticks) on hand at the beginning of the month for each pack size. The opening inventory should be the same as the previous month's closing inventory; attach an explanation if these figures are not the same. Line 2 -- Enter the number of unstamped cigarettes (sticks) manufactured, purchased, or otherwise acquired during the month for each pack size. Be sure to complete and attach Form CG6.1, Schedule A -- Unstamped Cigarettes Manufactured, Purchased, or Otherwise Acquired During the Month, to substantiate these transactions. Line 4 -- Enter the number of unstamped cigarettes (sticks) on hand at the end of the month for each pack size. The amount on line 4 is your closing inventory for this month, and should also be your opening inventory for next month. Line 6 -- Enter the number of unstamped cigarettes (sticks) sold to agencies of the United States for each pack size. Line 7 -- Enter the number of unstamped cigarettes (sticks) sold to customers, transferred, or returned to cigarette manufacturers located outside the state for each pack size. Be sure to complete and attach Form CG6.2, Schedule C -- Sales, Transfers, and Returns of Unstamped Cigarettes Outside New York State, to substantiate these transactions. Line 8 -- Enter the number of unstamped cigarettes (sticks) sold to customers inside New York State because of their exempt status (e.g., governmental entity, diplomatic mission or personnel, or the United Nations) or returned to cigarette manufacturers located within the state for each pack size. Be sure to complete and attach Form CG6.3, Schedule D -- Sales, Transfers, and Returns of Unstamped Cigarettes Within New York State, to substantiate these transactions.
(continued on back)

CG-6 (4/06) (back)

Instructions for Part I (continued)
Note: 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 completed Form CG5.5/6.5, Schedule F -- Sales of Cigarettes Exceeding 6,000 Cartons, to your next quarterly report for March, June, September, or December.

Line 9 -- Enter the number of unstamped cigarettes (sticks) sold or transferred to dealers or vendors located on recognized American Indian reservations within New York State for each pack size. Be sure to complete and attach Form CG5.4/6.4, Schedule E -- Sale of Cigarettes to Dealers/Vendors on American Indian Reservations, to substantiate these transactions.

Part II -- Report of NYS cigarette stamps (Use quantity and not face value of stamps)
Tax stamps for packs of 20 cigarettes state only jointstate/city 12 Inventory of unaffixed stamps at beginning of the month ....................... 12 13 Unaffixed tax stamps purchased during the month ................................. 13 14 Total (add lines 12 and 13) ......................... 14 15 Inventory of unaffixed stamps at end of the month ........................................ 15 16 Stamps used this month (subtract line 15 from line 14) ................................ 16 17 Stamps required to be affixed to packs of cigarettes .............................. 17 18 Difference (subtract line 17 from line 16 and attach an explanation) ....................... 18 Tax stamps for packs of 21 25 cigarettes state only jointstate/city

Instructions for Part II
Line 12 -- Enter the number of unaffixed tax stamps on hand at the beginning of the month for each pack size. This opening inventory should be the same as the previous month's closing inventory; attach an explanation if these figures are not the same. Line 15 -- 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 opening inventory for the next month. Line 17 -- Enter the number of tax stamps required to be affixed to packs of cigarettes during the month for each pack size. The total number of tax stamps (both state only and jointstate/city tax stamps) for each pack size must match the amount shown on line 6 of Form CG5/6ATT, Schedule B. Line 18 -- If the amounts on lines 16 and line 17 are not the same, enter the amount of the difference and attach an explanation as to why the amounts on line 16 and 17 do not match.
Tax stamps for packs of 21 25 cigarettes state only jointstate/city

Part III -- Report of cigarette stamps affixed to packs in inventory at end of month (Use quantity and not face value of stamps)
Tax stamps for packs of 20 cigarettes state only jointstate/city 19 Tax stamps affixed to packs of cigarettes in inventory at end of month 19 I hereby certify that this is a true and complete report to the best of my knowledge and belief. Date Authorized signature Date Signature of individual or firm preparing this report

Official title Preparer's address

Mail your report and any related schedules and attachments to: NYS TAX DEPARTMENT, TTTB FACCTS - CIGARETTE TAX, W A HARRIMAN CAMPUS, ALBANY NY 12227

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: To order forms and publications: Business Tax Information Center: From areas outside the U.S. and outside Canada: Hearing and speech impaired (telecommunications device for the deaf (TDD) callers only): 1 800 7483676 1 800 4628100 1 800 9721233 (518) 4856800 1 800 6342110

Privacy notification
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 171, 171a, 287, 308, 429, 475, 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). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. 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 employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 2255829. From areas outside the United States and outside Canada, call (518) 4856800.