NYC Other Tobacco Products Tax Return (OTP-R)

Licensed wholesalers must complete this return and pay the tax due on sales of tobacco products to retail and resale dealers in New York City.

Beginning June 1, 2018, every person required to hold a New York City wholesale tobacco products license must begin collecting the OTP tax and file a monthly OTP tax return. Form OTP-R must be filed for each month on or before the 20th day of the following month. A return must be filed even if no tax is due. The first monthly tax return for the month of June 2018 is due July 20, 2018.

Definitions – Other Tobacco Products Category

• Cigar: Any roll of tobacco for smoking that is wrapped in leaf tobacco or in any substance containing tobacco, with or without a tip or mouthpiece. Cigar does not include a little cigar.
• Little cigar: Any roll of tobacco for smoking that is wrapped in leaf tobacco or in any substance containing tobacco and that weighs no more than four pounds per thousand or has a cellulose acetate or other integrated filter.
• Smokeless tobacco: Any tobacco product that consists of cut, ground, powdered, or leaf tobacco and is intended to be placed in the oral or nasal cavity.
• Snus: Any smokeless tobacco product marketed and sold as snus, and sold in ready-to-use pouches or loose as a moist powder.
• Shisha: Any product that contains tobacco and is smoked or intended to be smoked in a hookah or water pipe.
• Loose tobacco: Any product that consists of loose leaves or pieces of tobacco and is intended for use by consumers in a pipe, roll-your-own cigarette, or similar product or device.

Record Keeping Requirements for NYC Licensed Tobacco Products Wholesale Dealers

All wholesale dealers must keep and maintain records of taxable and non-taxable (exempt) tobacco products. Records must also be kept and made available upon request for returned products and transfers products with other wholesale dealers. (Title 19 of the Rules of the City of New York, Section 4-17 (19 RCNY 4-17), Records to be Kept).

Privacy Act Notice

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.

Payment and Mailing Address

Make your check or money order payable to “NYC Department of Finance.”

Write on your check or money order Form OTP-R, your tax identification number, and the period that you are reporting. Attach your remittance to the return and mail to:

NYC Department of Finance, Sheriff's Office
Tobacco Tax Unit
30-10 Starr Avenue, 2nd Floor
Long Island City, NY 11101

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