Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products TaxArticle 1 - Cigarette Tax
Part 74 - Imposition Of Cigarette Taxes
Section 74.4 - Forbidden sales of cigarettes

N.Y. Comp. Codes R. & Regs. tit. 20 § 74.4

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Current through Register Vol. 46, No. 25, June 18, 2024
Section 74.4 - Forbidden sales of cigarettes

Tax Law, §§ 473, 475 and 481(1)

(a) No licensed cigarette agent shall sell cigarettes in New York State unless proper cigarette stamps have been affixed to individual packages thereof and cancelled, or unless such cigarettes are exempt from tax as provided for in this Title. No agent may sell cigarettes to an unlicensed wholesale dealer, or to a wholesale dealer whose license has been cancelled or suspended pursuant to section 72.3 of this Title. Further, no agent may sell cigarettes to a retail dealer who is not registered pursuant to Part 73 of this Title or whose registration has been suspended or revoked pursuant to section 480-a of the Tax Law.
(b) A wholesale dealer may not sell cigarettes in New York State unless proper cigarette tax stamps have been affixed to individual packages thereof and cancelled, or unless such cigarettes are exempt from tax as provided for in this Title. No wholesale dealer may sell cigarettes for purposes of resale or from vending machines in, at or upon premises owned or occupied by another person, unless such dealer has been licensed pursuant to Part 72 of this Title. No wholesale dealer may sell cigarettes for such purposes to an unlicensed wholesale dealer or to a wholesale dealer whose license has been cancelled or suspended. No wholesale dealer may sell cigarettes through vending machines unless such machines are registered pursuant to Part 73 of this Title. A wholesale dealer may not sell cigarettes to a retail dealer who is not registered pursuant to Part 73 of this Title or whose registration has been suspended or revoked pursuant to section 480-a of the Tax Law.
(c) No retail dealer may sell cigarettes in New York State unless proper cigarette tax stamps have been affixed to individual packages thereof and cancelled, or unless such cigarettes are exempt from tax as provided for in this Title. No retail dealer or wholesale dealer may sell cigarettes at retail in the State unless registered or unless sold through registered vending machines pursuant to Part 73 of this Title. Additionally, the Department of Taxation and Finance may for cause forbid a retail dealer to continue selling cigarettes after an opportunity for a hearing has been afforded the dealer. A violation of any provision of article 20 of the Tax Law or any regulation pursuant thereto shall be cause to forbid such retail dealer from continuing to sell cigarettes. The provisions of section 71.7 of this Title shall apply to the provisions of this subdivision, to the extent that such provisions can be made applicable, as if the language had been incorporated into this subdivision and had referred to a notice regarding the proposed prohibition of retail sales of cigarettes.
(d) The Department of Taxation and Finance shall make available for all cigarette agents and wholesale dealers current listings of the names and addresses of every duly licensed cigarette agent and duly licensed wholesale dealer. Additionally, the department shall make available for such licensees, current listings of all retail dealers whose registration has been suspended or revoked pursuant to section 480-a of the Tax Law.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 74.4