All NYC wholesale cigarette licensees who sell, transfer, or distribute cigarettes in NYC must file a Form CTX-R and all other applicable tax schedules.
Agent-jobbers must file form CTX-R monthly. Sub-jobbers and vending machine operators must file form CTX-R quarterly.
Note: The CTX-R, with schedules A through F, must be filed by both resident and non-resident stamping agents and wholesale dealers. The CTX-NR no longer exists.
An agent-jobber (stamping agent) is any person authorized by the commissioner of the Department of Finance to purchase and affix adhesive or meter stamps.
A sub-jobber (wholesale dealer) is any person authorized by the commissioner of the Department of Finance to sell cigarettes to retail dealers or others for the purpose of resale only.
A vending machine operator is authorized to own, operate, or maintain one or more cigarette vending machines. machines.
All agent-jobbers and sub-jobbers must keep and maintain records of taxable and non-taxable (exempt) cigarette sales. Records must also be kept and made available upon request for returned cigarettes and transfers involving stamped and unstamped cigarettes with other agents (Title 19 of the Rules of the City of New York, Section 4-17 (19 RCNY 4-17), Records to Be Kept).
The amended Federal Privacy Act of 1974 requires agencies requesting Social Security numbers to inform individuals from whom they seek information as to whether compliance is voluntary or mandatory, why the request is being made, and how the information is being used. The disclosure of Social Security numbers is mandated by Section 11-102-1 of the Administrative Code of the City of New York. Disclosure is requested to facilitate the processing of the cigarette tax.
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