It is due on or before the 15 th day of the following month. You must file your inventory report monthly. We will notify you of any changes in these amounts. On September 1st each year, the amounts of prepaid sales tax on cigarettes are subject to change. For more information, see Form ST-133, Certificate of Prepayment of Sales Tax on Cigarettes.
You must report the number of stamped and unstamped cigarettes sold and the number of tax stamps used and those remaining in inventory.Īgents 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.
Nonresident agents are required to file Form CG-5, Nonresident Agent Cigarette Tax Report, and resident agents must file Form CG-6, Resident Agent Cigarette Tax Report. The registration renewal fees are:Īs an agent, you are required to file inventory reports with the Tax Department. You must file your registration renewal between September 1 and September 20 to renew your registration for the following calendar year.
Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
Registration renewal requirements ApplicationĮach 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. For more information, see Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275). However, you must file periodic sales tax returns and remit sales tax. Cigarette and tobacco products tax: Filing requirements and license and registration renewalĪs a cigarette retail dealer, you are not required to file excise tax returns or inventory reports.
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