Licensed Cigarette Activity Report Information

New York City Cigarette Stamping Agents, Wholesale Dealers and Vending Machine Operators can now report their activity electronically.

 NEW! Submit Cigarette Activity Electronically 
 Forms & Publications
 Record Keeping Requirments
 Frequently Asked Questions 


Who Should File This Report?
All NY Cigarette Licensees dealing in wholesale cigarettes for sale, transfer or other forms of cigarette distribution in NYC must file a Form CTX-R with the appropriate schedules completed.

Who is a Stamping Agent?
A Stamping Agent, also known as an Agent Jobber, is any person authorized by the Commissioner of Finance to purchase and affix adhesive or meter stamps.

Resident Agent
A Resident Agent is a Stamping Agent who is located within the City of New York.

Non-Resident Agent
A Non-Resident Agent is a Stamping Agent who is located outside of the City of New York.

Who is a Wholesale Dealer (Sub-Jobber) or a Vending Machine Operator?
A Wholesale Dealer, also known as a Sub-Jobber, or a Vending Machine Operator  is any person authorized by the Commissioner of Finance to sell cigarettes to retail dealers or other persons for the purpose of resale only, and any person who owns, operates or maintains one or more cigarette vending machines in, at or upon premises owned or occupied by any other person.

When to File This Form
Agent-Jobbers must file Form CTX-R on a monthly basis with the Department of Finance; Sub-Jobbers and Vending Machine Operators must file Form CTX-R on a quarterly basis.

Sales Tax fiscal year is December 1st through November 30th. Quarterly reporting periods are:

1. December through February
2. March through May
3. June through August
4. September through November.

Note: The new Form 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.

NEW! Submit Cigarette Activity Electronically
 Submit Cigarette Activity Electronically

Instructions for Submitting Schedule F 

1. Download the Schedule F Excel Spreadsheet 
2. Save the completed spreadsheet to familiar location on your computer.
3. Once the spreadsheet is saved you must return to the online application and choose the Schedule F Tab (Continue Work Page).
4. Click on the "Upload schedule F" button in the middle of the screen.
5. A display box will open and ask you to "browse" (locate your saved spreadsheet).
6. Click "OK" to upload your excel spreadsheet.  

Or

Submit CTX-R Form
 Download form (Mail-in required)

Record keeping Requirements for NYC Licensed Cigarette Stamping Agents and Wholesalers
Every Stamping Agent and Wholesale Dealer (other than a manufacturer) must keep and maintain records of taxable and non-taxable (exempt) cigarettes. Records must be maintained (and made available upon request) concerning returned cigarettes and transfers involving stamped and unstamped cigarettes involving other agents (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 Federal Privacy Act of 1974 as amended 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 procession of the Cigarette Tax.

Customer Assistance
For information and assistance:

See also Wholesale Cigarettes.