Licensed Cigarette Activity Report Information

Who Should File This Report?

All NYC cigarette licensees that sell, transfer or distribute cigarettes in NYC must file a Form CTX-R and all other tax schedules.

When to File This Report

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

Quarterly reporting periods are:

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

Note: The 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.

Who is a Agent-Jobber?

An Agent-Jobber, also known as a Stamping Agent, is someone authorized to sell cigarettes to licensed retail dealers and to affix tax stamps on cigarettes for resale.

  • Resident Agent
    A Resident Agent is an Agent-Jobber who is located within the City of New York.
  • Non-Resident Agent
    A Non-Resident Agent is a Agent-Jobber who is located outside of the City of New York.

Who is a Sub-Jobber?

A Sub-Jobber is authorized to sell cigarettes to licensed retail dealers only.

Who is a Vending Machine Operator?

A Vending Machine Operator is authorized to own, operate, or maintain one or more cigarette vending machines.

Instructions for Submitting Schedule F Electronically

  1. Download the Schedule F Excel Spreadsheet.
  2. Save the completed spreadsheet to 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.

You can also submit Form CTX-R and related schedules by mail.

Mail your completed form and schedules to:

NYC Department of Finance
Enforcement Division, CTX Unit
30-10 Starr Ave., 2nd Floor
Long Island City, NY 11101

Record keeping Requirements for NYC Licensed Cigarette Agent-Jobbers and Wholesalers

All Agent-Jobber and Sub-Jobbers must keep and maintain records of taxable and non-taxable (exempt) cigarettes. Records must also be kept and made available upon request for returned cigarettes and transfers involving stamped and unstamped cigarettes with 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 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.

Contact Us

For information and assistance:

  • By Mail:
    NYC Department of Finance
    Enforcement Division, CTX Unit
    30-10 Starr Avenue, 2nd Floor
    Long Island City, NY 11101  
  • By Phone: Call 718-610-4080
    Monday through Friday
    9:00am to 4:30pm  
  • By Email: Contact Us