Nys retail tax license

Each year between September 1 and September 20, you must log in to your Tax Department Business Online Services account to renew your registration for the following year. You must file your registration renewal between September 1 and September 20 to renew your registration for the following calendar year. The registration renewal fees are:.

You are required to report sales information for cigarettes, tobacco products, and non-cigarette items. You must file the return quarterly. It is due on or before the 20 th day of the month following the end of the previous quarter. However, the Tax Department may periodically require all wholesale dealers to surrender their licenses and apply for a new license.

This cannot occur more often than once every three years. As an agent, you are required to file inventory reports with the Tax Department. You must report the number of stamped and unstamped cigarettes sold and the number of tax stamps used and those remaining in inventory. Agents are also required to pay prepaid sales tax on any cigarettes they possess in the state and to pass the prepaid sales tax on to the purchaser.

On September 1st each year, the amounts of prepaid sales tax on cigarettes are subject to change. We will notify you of any changes in these amounts. You must file your inventory report monthly. It is due on or before the 15 th day of the following month.

Each April, every manufacturer whose cigarettes or roll-your-own tobacco you sell for consumption in New York State must provide you with Form CG , Certification of Tobacco Master Settlement Agreement Status, to certify that it is in compliance with that agreement.

For more information, see Form CGI. On or before September 1 st of each year, you must provide Form CG , Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20 , to any manufacturer or other person whose cigarettes you purchase for resale in New York State to certify that you will not resell the cigarettes in violation of the Tax Law. For instructions, see Form CGI. If the license was issued after the beginning of the tax year July 1 the tax is adjusted for the remaining number of days in that tax year.

The City has tried to provide you with correct information on this website. While every effort has been made to ensure that the information provided is accurate and up-to-date, errors are still possible.

The information provided is not legal advice. You may need additional information to meet the legal requirements for starting or operating your business. Unlock the key to NYC. Retail Beer, Wine and Liquor Tax. Before you begin producing, distributing or selling alcoholic beverages in New York State, you must complete a number of licensing and registration requirements with both the Tax Department, as well as the State Liquor Authority SLA.

The term distributor includes anyone that imports alcohol into New York State or produces alcoholic beverages in New York State for sale or for any commercial purpose. In addition, the purchasing of warehouse receipts requires that you are registered for ABT.

See Importation for personal consumption. The direct shipper must consent to be subject to all New York State laws, including the Tax Law, and the state where the out-of-state winery is located must afford New York State wineries similar privileges to ship wine into that state. As a distributor of alcoholic beverages, the direct wine shipper must generally file returns and pay the alcoholic beverages tax on the quantity of product sold in New York State on a monthly basis.

For information on filing requirements, see Filing returns and paying tax. If you receive any alcoholic beverages from a distributor under circumstances where tax has not been paid because federal law prevents New York State from collecting it, and you later sell or use the product in any nonexempt manner, you are required to pay any New York State and New York City taxes on those alcoholic beverages.

In this situation, the Tax Department will not impose the registration and bonding requirements that apply to distributors of alcoholic beverages who sell or use alcoholic beverages unless you sell or use liquor for commercial purposes. You are required to be registered with the Tax Department for sales tax even if you are only producing alcoholic beverages that you intend to distribute to other wholesalers or retail locations.

After you have applied for your Certificate of Authority, you can begin the application process for your license through the SLA; visit State Liquor Authority. After you have applied for your license from the SLA you can file your application with New York State to register as a distributor of alcoholic beverages using:. We may require you to file a surety bond or other acceptable security to secure payment of any amount due under the ABT Law. We can impose this requirement any time we deem it necessary to ensure the timely collection of tax.

If you are no longer required to be registered with the Tax Department for ABT purposes, you must file a final ABT return and follow the instructions on the back of your certificate issued by the Tax Department to return it to us. If you are registered as a distributor of alcoholic beverages, you must file a tax return each month even if no tax is due. You may be eligible to elect to file on a calendar-year basis.

See Filing frequency. You are required to pay excise tax on alcoholic beverages sold or used in New York State during the period covered by the tax return.

Under certain circumstances, registered distributors can purchase alcoholic beverages from another registered distributor without payment of the ABT. See Interdistributor exemption. It is important that you know what types of alcoholic beverages you are registered for with the Tax Department. Certain licenses issued by the SLA allow the licensee to produce or sell one or more alcoholic beverage products.

If you indicate on your Form TP , Application for Registration as a Distributor of Alcoholic Beverages , that you will produce, sell, or distribute multiple types of alcoholic beverages you will be required to file a tax return and remit the ABT due for each type of alcoholic beverage.

For example, those registered as a farm brewery are authorized by the SLA to produce both beer and cider; if you registered with us for both beer and cider, you must file and report both types of alcoholic beverages each reporting period even if you did not produce both products.

Individuals not required to be registered: If you import alcoholic beverages for personal consumption, you must file a tax return only for those months in which you import alcoholic beverages. This includes noncommercial importers of beer, cider, or wine, as well as individuals who hold a special license to import liquor into New York State for personal use.

For a monthly filing period, returns are due on or before the 20th day of the following month. For an annual filing period, returns are due on or before January 20th of the following calendar year.

If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.