Free CG-11 - New York

New York State Department of Taxation and Finance

Cigarette Tax Floor Tax Return

CG-11
(5/08)

To be filed by all cigarette stamping agents, wholesale dealers (including vending machine operators), and retail dealers who have an inventory of cigarettes and/or unaffixed tax stamps as of close of business June 2, 2008.
Read instructions, Form CG-11-I, before completing. This return must be filed on or before August 20, 2008. Keep a copy for audit purposes for at least three years. Wholesale license number Agent's license number (if applicable) Sales tax identification number

Attach label, print, or type

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 June 3, 2008, the New York State excise tax on cigarettes increased from $1.50 to $2.75 per pack of 20 cigarettes; the joint New York State and New York City rate increased from $3.00 to $4.25 per pack of 20 cigarettes. A. B. Election to pay in two installments (If Yes, line 12 must be greater than $500; see instructions.) Check Yes or No: Business activities: Cigarette stamping agent Retail dealer Yes Yes No No Wholesale dealer Vending machine operator Yes Yes Yes No No No

Vendors with more than one business location must file a consolidated return and 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 stamping agents only.
Resident agents only: number of packs of unstamped cigarettes on hand ............ 1 Tax Rate Number of unaffixed $1.50 state-only tax stamps on hand .................................... 2 × $ 1.25 = $ Number of unaffixed $3.00 joint tax stamps on hand ............................................. 3 × $ 1.25 = $ Number of unaffixed $1.875 state tax stamps for packs of 25 cigarettes on hand ....... 4 × $1.5625 = $ Number of unaffixed $3.755 joint tax stamps for packs of 25 cigarettes on hand ........ 5 × $1.5625 = $ Floor tax due on unaffixed stamps (cigarette agents only; add lines 2 through 5) .................................................. 6 Inventory of cigarette packs stamped at the pre-June 3, 2008, rate. To be completed by cigarette stamping agents, wholesale dealers (including vending machine operators), and retail dealers. 7 Number of packs of 20 cigarettes with New York State only tax stamps (1 pack of 25 = 1.25 packs of 20) ............................................................................ 7 8 Number of packs of 20 cigarettes with joint New York State and New York City tax stamps (1 pack of 25 = 1.25 packs of 20) .......................................................... 8 9 Total number of packs of cigarettes with tax stamps on hand (add lines 7 and 8) ............................................. 9 10 Floor tax per pack of 20 cigarettes .................................................................................................................. 10 1.25 11 Floor tax due on cigarettes stamped at the old rate (multiply line 9 by line 10) ................................................... 11 12 Total floor tax due (add lines 6 and 11); if result is $500 or less, enter the amount here and on line 14 ............ 12 1 2 3 4 5 6
Floor

Amount due
13 If the amount on line 12 is greater than $500, enter the amount of payment you choose to defer until December 22, 2008 ......... 14 Amount due with the filing of this return. If you are not making installment payments, enter line 12 amount. If you elect to pay in two installments, the first payment must be at least 25% of the line 12 amount, but not less than $500 (subtract line 13 from line 12) ................................................................................... 15 Penalty if filed after August 20, 2008 (see instructions) ..................................................................................... 16 Interest if filed after August 20, 2008 (see instructions) ..................................................................................... 17 Total amount due (add lines 14, 15, and 16). Pay this amount ...................................................................................... 18 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 instructions on page 4. For prompt, accurate delivery, use return envelope provided, if applicable) ............................... Important: Failure to file this return and pay the cigarette 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 E-mail address Title Date 13

14 15 16 17

18
Do not write in this space

Page 2 CG-11 (5/08)

Schedule A - Consolidated filers
The schedule below must be completed by vendors who are filing one floor tax return for cigarettes that are stored or offered for sale at more than one location. Report the inventory of stamped packs of cigarettes on hand as of the close of business on June 2, 2008, at each location. Keep the original inventory report for inspection at each location. Note: 1 pack of 25 = 1.25 packs of 20 Give totals by packs of 20 cigarettes, not cartons, at each location
1 2

Business name, address, and sales tax and cigarette tax identification numbers of each location where cigarettes are stored or offered for sale

Number of packs with New York State stamp only

Number of packs with New York State and New York City joint stamps

Totals Include column 1 total on line 7 on page 1 Include column 2 total on line 8 on page 1
-- Attach additional sheets if necessary --

CG-11 (5/08) Page 3

Schedule B - Vending machine operators
In the columns below, list your warehouse as well as each vending machine separately. Give the business name and address where each machine is located, and the identification or control card number and inventory of each machine. Note: 1 pack of 25 = 1.25 packs of 20
1 2

Business name and address where cigarettes are stored or offered for sale (report each vending machine separately)

Identification or control card number of each vending machine

Number of packs of 20 New York State stamped cigarettes

Number of packs of 20 New York State and New York City joint stamped cigarettes

Totals Include column 1 total on line 7 on page 1 Include column 2 total on line 8 on page 1
-- Attach additional sheets if necessary --

Page 4 CG-11 (5/08)

Mailing instructions 1. Attach check or money order payable, in U.S. funds, to NYS Cigarette Tax. 2. Include on your check or money order Form CG-11, your identification number, and the period covered by this return. 3. Please mail to: NYS TAX DEPARTMENT CIGARETTE FLOOR TAX PO BOX 1833 ALBANY NY 12201-1833 See instructions if you wish to use a private delivery service to send in your return and payment.